2019 (6) TMI 489 - HC - Customs

Extension of ADD for a further period of two months - Relevant date of notification - notification of 20.8.2018 - HELD THAT - This Court is of the view that while issuing the notice on 13.3.2019 an order was passed indicating therein that the notice was being issued for final disposal and it was made returnable on 27.3.2019 the Court did advert there into the requirement of issuing of notice for final disposal bearing in mind that the notification of 20.8.2018 would expire on 26.4.2019. The matter thereafter was required to be adjourned at the instance of respondent as could be seen from the order of 11.4.2019 wherein also the Court in fact had reproduced the earlier order only with a view to infuse the sense of urgency which appears to have worked but not to the fullest as though the reply has come but in a soft copy which cannot be placed on record and there is a justification on the part of the counsel for the petitioner with respect to the appropriate direction for extending the anti-dumping duty so that the subject matter of petition may not be rendered infractions and irretrievable situation may be avoided. The Court is, therefore, of the view that let there be a direction to respondent No.1 that the anti-dumping duty as mention in Notification No.39/2018 Custom(ADD) for the product paracetamol dated 20.8.2018 at page 119 shall be extended for a further period of two months that would take care of hearing aspect as by then the pleading would be completed - The anti-dumping duty as mentioned in the notification dated 20.8.2018 be extended for a further period upto 24.6.2019.

Summary

Issues: Extension of anti-dumping duty for a further period, urgency due to impending expiry of notification, compliance with final disposal notice, service of reply in soft copy, direction for extending anti-dumping duty, peremptory hearing date, service of order for compliance.

In this judgment by the Gujarat High Court, the primary issue revolved around the extension of the anti-dumping duty for a further period due to the impending expiry of a notification. The petitioner's counsel highlighted the urgency of the matter, emphasizing the need for an interim direction to extend the duty to avoid an irretrievable situation. The Court acknowledged the urgency, noting that the notification was set to expire soon and that the matter had been adjourned previously. Consequently, the Court directed respondent No.1 to extend the anti-dumping duty mentioned in the notification for the product paracetamol until 24.6.2019 to allow completion of pleadings, setting a peremptory hearing date on 12.6.2019 for further proceedings.

Another issue addressed in the judgment was the compliance with the final disposal notice issued earlier in the case. The Court observed that the notice for final disposal had been issued on 13.3.2019, with a returnable date of 27.3.2019. However, due to the urgency of the matter and the impending expiry of the notification, the Court had to consider the necessity of extending the anti-dumping duty to prevent any infractions. The Court emphasized the importance of completing the pleading process before the expiry of the notification to ensure a fair hearing of the case.

Furthermore, the judgment touched upon the service of the reply in soft copy by respondent No.2, which posed a challenge in placing it on record. The Court took note of this issue and directed respondent No.2 to serve the hard copy of the reply, duly affirmed, by the specified date to ensure proper documentation of the pleadings. Additionally, the Court allowed the petitioner to serve a copy of the order to the Director, Tax Research Unit, Department of Commerce, Ministry of Finance for compliance, permitting direct service on the same day as the judgment was delivered. The judgment aimed to streamline the proceedings, address the urgency of the matter, and ensure compliance with the necessary legal procedures for a fair and efficient resolution of the case.