With reference to the Customs Act, 1962, decide the validity of the following independent cases with proper legal provisions: (i) Smooth Rubber…

(a) (i) The contention of the importer is partially correct. Anti-dumping duty cannot be imposed on imports made by 100% EOU. However, following circumstances are exception to the same: (i) where it is specifically made applicable in such notifications or such impositions, as the case may be; or (ii) where such article imported is either cleared as such into the DTA or used in the manufacture of any goods that are cleared into the DTA, and in such cases anti-dumping duty shall be levied on that portion of the article so cleared or so used as was leviable when it was imported into India. (ii) The claim of the importer's association is not correct. Anti-dumping duty can be levied with retrospective effect not beyond 90 days from the date of such notification, if Central Government is of the opinion that: (a) there is a history of dumping which caused injury or that the importer was, or should have been, aware that the exporter practices dumping and that such dumping would cause injury, and (b) the injury is caused by massive dumping of an article imported in a relatively short time which is likely to seriously undermine the remedial effect of anti-dumping duty liable to be levied owing to timing and volume of imported article dumped and other circumstances.