Anti-dumping Duty cannot be demanded on the basis of expired notification

C.J.Shah & Co. Vs C.C.Kandla (CESTAT Ahmedabad) The issue involved in the present matter is whether Anti-dumping duty on Propylene Glycol, which was imposed by Notification No. 105/2004-Cus. dtd. 08.10.2004 and which came to an end on 08.10.2009 by virtue of Section 9A(5) of the Customs Act, 1962, can be demanded in respect of goods imported after 08.10.2009, when the same had not been extended before the said expiry on 08.10.2009 and whether the extension after the said expiry by Notification No. 117/2009-Cus., dated 13-10-­2009 is valid in law. Hon’ble Supreme Court in the case of Uni...