Anti dumping duty on PHPG DS – resurrection again?
The anti dumping duty on D(-) Para Hydroxy Phenyl Glycine Methyl Potassium Dane Salt (PHPG DS), originating in, or exported from the People Republic of China was provisionally imposed by Notification No. 124/2002–Customs, dated the 11th November, 2002, which was confirmed by Notification No. 117/2003-Customs, dated the 24th July, 2003 and which had actually expired by 10 th November 2007. Now the Government has extended it till 10th November, 2008. Now what is the position between 11 th November 2007 and 2 nd January 2008, when the notification was resurrected? Can they bring back to life a notification which died in November 2007? Well, they have done it and this kind of resurrection has found judicial approval too! Any mistake by the babu is a punishment for the assessee!
NOTIFICATION NO. , Dated: January 3, 2008