Pt South Pacific Viscose vs Designated Authority Directorate ... on 19 May, 2022
21. Learned counsel for the appellant, in the alternative, urged
that even if the notification dated 26.07.2010 was operative then
too it came to an end on 25.07.2015. In this connection, learned
counsel pointed out that though the sunset review investigation was
initiated on 22.07.2015 before the expiry of aforesaid period of five
years, but a notification in terms of the second proviso to section
9A(5) of the Tariff Act was issued only on 06.08.2015 by which the
notification dated 26.07.2010 was amended by adding paragraph 3
to the effect that notwithstanding anything contained in paragraph
2, the notification shall continue to remain in force upto and
inclusive of the 25th day of July 2016, unless revoked earlier.
Learned counsel submitted that in view of the judgments of the
Delhi High Court in Forech India and Kumho Petrochemicals Co.
Ltd. vs. Union of India 12 , a notification in terms of the second
proviso to section 9A(5) of the Tariff Act could have been issued