(S. Ravindra Bhat and Dipankar Datta, JJ.)
Royal Impex ______________________________________ Appellant;
v.
Commissioner of Customs, Cochin __________________ Respondent.
Civil Appeal No. 3041 of 2021, decided on March 1, 2023
The Order of the court was delivered by
Order
1. It is brought to the notice of this Court that in respect of the impugned judgment in this case delivered by the Kerala High Court [in the context of imposition of anti-dumping duty on Compact Fluorescent Lamp (CFL)] imported from the Peoples Republic of China and Hongkong, was the subject matter of other appeals, before this Court. The revenue too had preferred an appeal which became part of that batch. The assesses’ appeals were allowed by the judgment reported as Commissioner of Customs, Bangalore v. G.M. Exports (2016) 1 SCC 91. This court noted the provisions of WTO Agreement and held that upon a harmonious conjoint reading of Customs Rules read with Section 9 of the Customs Tariff Act, 1975 the duty for the intervening period, when the provisional duty had lapsed could not be collected retroactively.
2. In view of this circumstance, the present appeal also needs to be allowed following the judgment in Commissioner of Customs, Bangalore v. G.M. Exports (supra).
3. The appeal is, accordingly, allowed and the impugned order, is set aside. There shall no orders as to costs. Pending application(s), if any, shall stand disposed of.
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