Government re-imposes ADD on Sodium Nitrite - No retrospective Effect
THE Anti Dumping Duty on Sodium Nitrite falling under heading 2834 of the First Schedule to the Customs Tariff originating in or exported from the European Union, was imposed by Notification No. 49/2008-Customs, dated the 11th April 2008 and was to expire on 10th April 2013. In this case, the Board acted just in time and on 10th April 2013, by Notification No. 4/2013-Customs(ADD) extended the validity of the notification till the 10th April, 2014.
So, this notification expired on 10.04.2014.
But the Designated Authority finds that:
(i) the product under consideration continues to be imported at the dumped prices from the subject country;
(ii) the domestic industry continues to suffer material injury on account of dumped imports;
(iii) the material injury to the domestic industry on account of dumping of subject goods is likely to continue if the anti dumping duties from subject country are revoked.
And has recommended continued imposition of the anti-dumping duty on the subject goods, originating in or exported from subject country.
Thus, he warns that the anti dumping duty should not be revoked and there should be continued imposition.
But how can they continue when the imposition has lapsed and is no more valid? In this case even the recommendation of the Designated Authority came a month after the notification had lapsed. Even he must have got used to the retrospective imposition of the Board.
So, now the Government has re-imposed the Anti Dumping Duty for another five years but with effect from 08.08.2014.
Who is responsible for the Revenue loss and for the injury to the domestic industry for the period from 11th April 2014 to 7th August 2014, when there was no anti dumping duty on this product in spite of dumping and injury?
Accountability is not a well-known trait of a babu.
Anyway DDT is happy that at least now Board has realised that it is not properand legal to impose anti dumping duty retrospectively.
Perhaps the Government has become wiser after the Delhi High Court decision in the case of Kumho Petrochemicals Co. Ltd. - 2014-TIOL-1130-HC-DEL-AD.
Notification No. , Dated: August 08, 2014