Anti dumping duty on zinc oxide extended – but is it valid?
The Designated Authority has recommended for extension of anti-dumping duty on Zinc Oxide falling under heading 2817 or subheading 3812 30 originating in or exported from People’s Republic of China, imposed vide notification No. 115/2001–Customs, dated the 2nd November, 2001, for a further period of one year pending the outcome of the review investigations. And the Government has extended the duty till 8th April 2007. So even as per the Government, the duty would have lapsed on 8th of April 2006. Can this be extended in May 2006?
This is actually a twice resurrected notification. The original notification No. 40/2001-Customs, dated 9-4-2001, stipulated that the anti dumping duty (provisional) shall be effective till 8th day of October, 2001. So on that day the duty should have lapsed. But by Notification No. 115/2001 dated the 2nd November, 2001, the duty was finally imposed with effect from the original date of notification that is 9.4.2001. This notification was nearly a month late. But even this duty would have expired on 8th April 2006. The government waited for more than a month and half to extend the validity.
How can the government extend the validity period of a duty which expired more than a month ago? What prevented the Government from issuing this notification before 8th April 2006? If this kind of mistakes is committed by an assessee, the entire might of the State will descent on him and crush him but for the State – E&OE.
NOTIFICATION NO. , Dated: May 29, 2006