Gap between Anti-Dumping Duty doesn’t invalidate imposition of duty: Madras HC

PT.South Pacific Viscose Vs Union of India (Madras High Court)

Madras High Court held that hiatus between Anti-Dumping Duty periods is inevitable, and such a gap does not invalidate the imposition of duties. Thus, extension of levy of Anti-Dumping Duty on imports from Indonesian manufactures of Viscose Staple Fibres (VSF) justifiable inspite of gap of 11 days.

Facts- The Petitioner is an Indonesian Company, having its manufacturing plants in Indonesia. It manufactures Viscose Staple Fibre (VSF) and had exported Viscose Staple Fibres (VSF) to its customers in India.

1^st Respondent first issued Notification No.76/2010-Customs (ADD) dated 26.07.2010 whereby Anti-Dumping Duty was levied on imports from Indonesian manufactures of Viscose Staple Fibres (VSF). Anti-Dumping Duty was initially levied for a period of five years upto 25.07.2015 in terms of Section 9A(5) of the Customs Tariff Act, 1975.

In the excise power / excise duty provided u/d. 9A(5) of the Customs Tariff Act, 1975, the 1^stRespondent issued Notification No.37/2015-Customs (ADD) dated 06.08.2015 for the period upto 25.07.2016. Thereafter, pursuant to the 1^st Sunset Review initiated on 22.07.2015, the 2^nd Respondent/ Designated Authority gave its finding vide Notification No.15/9/2015-DGAD dated 08.07.2016 and recommended continuation of levy of Anti-Dumping Duty on the Petitioner after Sunset Review for a period of further 5 years. Thus, Anti-Dumping Duty was to continue up to 07.08.2021.