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TMI Blog2017 (9) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... e date preceding the N/N. 70/2010 Cus. - the N/N. 15/2013-Cus is not legally made retrospective and it cannot revive N/N. 70/2010-Cus, which has been set aside - the difference between the provisional duty under AD and provisional assessment for regular Customs duty has not been appreciated by the Revenue while preferring this appeal - appeal dismissed - decided against Revenue. - Customs Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iding the appeal against imposition of AD duty on PVC resin, vide final order dated 6.7.2012, set aside these two notifications and remanded the matter back to the Designated Authority for a decision, afresh. It was also directed that AD duty as applicable on the date preceding the issue of Notification No.70/2010-Cus shall continue to be levied on provisional basis for a period of six months. Lat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground that the Tribunal, while setting aside the Notification no.70/10-Cus, as amended, directed the continuation of AD duty applicable on the date preceding the said notification. When the Government finalized the imposition of AD duty afresh vide notification no.15/13-Cus, the same should be considered in continuation of notification no.70/2010-Cus. Notification No.15/13 has been issued w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spective and it cannot revive notification no.70/2010-Cus, which has been set aside. The operative portion of the notification is clear and there is no ambiguity at all. In any case, the treatment of provisional duty has been elaborated under Rule 21 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped and Articles and for Determination of Injury) Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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