Leave granted.
In this case, the following question of law arises for determination:
“Whether, in the facts and circumstances of the case, the CESTAT was
right in holding that expression “like article” includes only the article
which is the subject matter of investigation after being identified for
the purpose of Rule 4(1)(b) and not on any other 'like article'.
On 31st January, 2002, Initiation Notification was issued under Rule 5 of the
Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on
Dumped Articles and for Determination of Injury) Rules, 1995. A Preliminary
Finding was given on 29th July, 2002 pursuant to which the Designated Authority
issued Preliminary Notification on 5th September, 2002. The Final Finding was given
by the Designated Authority on 29th July, 2003 and,
ultimately, in terms of the said Final Findings, Final Notification came to be issued
under Section 9A(1)(5) on 1st October, 2003. The effect of the Final Notification was
to impose anti-dumping duty on different types of Acyclic alcohol.
As can be seen from the afore-stated dates, the Preliminary Notification
came to be issued on 5th September, 2002. The duty was leviable for five years. It was
extendable but, in this case, it has not been extended. This period of five years, in the
present case, ended on or about 4th September, 2007. Since then, it has not been
extended. In the meantime, we are informed that the respondent has paid duty for
five years. In the circumstances, we do not wish to go into the question of law, quoted
herein-above. Prima facie, we are of the view that the Tribunal's decision needs
proper evaluation and consideration particularly, in the context of the connotation to
be given to the words “like article” under Rule 2(d) of the said Rules, 1995.
For the afore-stated reasons, although on the facts of the case, we do not
wish to interfere, we keep the question of law expressly open. The said question will
be decided in accordance with law in an appropriate matter.
Subject to what is stated herein-above, Civil Appeal
is disposed of with no order as to costs.
(B. SUDERSHAN REDDY) New Delhi, September 10, 2008.