BADAR DURREZ AHMED, J.

1. This judgment will decide three writ petitions – WPC 2310/2015, WPC 2311/2015 and WPC 3454/2015. The first two writ petitions are concerned with the imposition of anti-dumping duty on Acrylonitrile Butadiene Rubber (NBR) imported from Korea RP. The third writ petition is concerned with the issue of anti-dumping duty on imports of Phenol.

2. In the first two writ petitions concerning NBR, the challenge, inter alia, is to the Office Memorandum No. 354/179/2002-TRU (Pt.V) dated 24.12.2014 issued by the respondent No. 1. There is also a prayer seeking the quashing of proceedings conducted after the end of 12 months from the date of initiation of the review initiated by notice bearing F.No. 15/29/2013 dated 31.12.2013. In the third writ petition, concerning Phenol, inter alia, quashing of the proceedings conducted after the end of 12 months from the date of initiation of the review initiated by the notice No. 15/21/2013-DGAD dated 28.10.2013 has been sought.

3. The point for consideration in these writ petitions is common. It is the case of the petitioners that by virtue of rule 23(2) of the Customs Tariff (Identification, Assessment and Collection of