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Case Law Details

Case Name : Dow Chemical International Pvt Ltd Vs Union of India And Ors. (Delhi High Court)
Appeal Number : CUSAA 48/2021 & CM No. 44762/2021
Date of Judgement/Order : 19/07/2023
Related Assessment Year :
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Dow Chemical International Pvt Ltd Vs Union of India And Ors. (Delhi High Court)

Delhi High Court held that notification dated 05.04.2021 cannot be said as void in law as time for which the interim orders were operable has to be excluded from the timeframe provided in Rule 18 of of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (AAD Rules).

Facts- The appellant i.e., Dow Chemical International Pvt. Ltd. [Dow] and another entity i.e. Sadara Chemical Company [Sadara] had sought a stay of the operation of the customs notification dated 05.04.202 1 issued by respondent no.1 i.e., Union of India (UOI) through Ministry of Finance, Department of Revenue, and the final findings notification dated 01.09.2020 issued by respondent no.2 i.e., the Designated Authority [DA].

In line with the relief sought in the interlocutory applications, in the appeals preferred before the Tribunal, a direction was sought for setting aside the aforesaid notification dated 05.04.2021 issued by UOI, whereby the recommendation made by the DA to impose Anti-Dumping Duty (“ADD”) on the goods imported into the country i.e., “Flexible Slabstock Polyol” (“FSP”) originating from Saudi Arabia and United Arab Emirates (“UAE”) was accepted. Resultantly, FSP originating from Saudi Arabia suffers ADD at the rate of USD 150.06 per MT.

Conclusion- In our opinion, the Tribunal was right in concluding that the time for which the interim orders were operable had to be excluded. The Tribunal was also right in concluding that given the fact that representations had to be considered, as directed by the High Court, it could not be said that the notification dated 05.04.2021 was void in law, as it was not issued within the timeframe provided in Rule 18 of the ADD Rules.

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