Anti-Dumping Duty on Hexamine - Repeated Resurrection
THE Anti-dumping duty on Hexamine originating in, or exported from, Russia and Saudi Arabia, was first imposed provisionally by Notification No. from 28th June 2001. This was valid up to 27th December 2001, but they resurrected it and made definitive anti dumping duty from 27.03.2002. This definitive duty was to expire on 27th June 2006. But by Notification No. , Dated 27th June, 2006, the duty has been extended up to 27th June, 2007. So, the duty expired on 28th June 2007. Again, it was re-imposed for another period of five years from 25 July 2007 by Notification No. dated 27.07.2007
Was there no anti-dumping and injury to domestic industry during the period 28th June 2007 to 24th July 2007 when there was no anti-dumping duty on the product?
This new Notification was valid till 24.07.2012. Obviously, the Board was busy with other important things in the last week of July 2012 that they forgot about this notification and so it actually died on 25th July 2012. But Notifications in CBEC do not die or expire - even if they do, they can be resurrected. So, they have extended the validity of Notification till 24.07.2013 - thirteen days after it expired.
What can you say about a Board that has no respect for its own instructions that definitive/final anti-dumping duty can be collected beyond the stipulated period only when a notification extending the levy has been issued, before the expiry of the parent notification? [Refer: Circular No. , Dated: July 8, 2011]
The new Finance Minister talks about clarity in taxation. Will he do something about this blatant resurrection of dead laws, causing confusion and fiscal damage - to the poor taxpayers?
Notification No., Dated: August 06, 2012