An order imposing anti-dumping duty must be quashed if the underlying notification levying such duty is quashed by a competent court, entitling the affected party to a refund of the duty collected.

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. On 19.02.2026, this Court passed the following order:

“Learned advocate for the petitioner has submitted that the respondent - customs authority has issued Instruction No. 33 / 2025 on 05.12.2026 and in view of the same, it is submitted that the present writ petition is required to be allowed and the impugned order is required to be quashed and set aside.

Learned Senior Standing Counsel Mr. Utkarsh Sharma shall take instructions in this regard by the next date of hearing.

List the matter on 26.02.2026”

2. Today, when the matter is called out and is listed on the top of the Board, learned Senior Standing Counsel Ms. Hardika Vyas appeared for respondent No.1 as well as on behalf of learned Senior Standing Counsel Mr. Utkarsh Sharma for the respondent Nos. 2 and 3. Hence, issuance of the Instruction No.33/05 on 05.12.2025 are not in dispute. It is not in dispute that the same has been issued in view of the judgment of the Calcutta High Court dated 22.09.2025 in the matter of India Paint Association vs. Union of India & Ors. (WPO 148 of 2025), wherein the Calcutta High Court has quashed Notification No. 12/2025-Customs (ADD) dated 10.05.2025 levying anti-dumping duty on imports of Titanium Dioxide originating in or exported from China. The petitioner had also imported Titanium Dioxide from China and has been imposed anti-dumping duty in view of Notification dated 10.05.2025.

3. In the present writ petition, the following reliefs are prayed:

“A) To issue a Writ of Certiorari or any other writ, order or direction to set-aside the Order in Original bearing No. MCH/ADC/ZDC/139/2025-26 dated 22.07.2025 passed by the Respondent No.2 Additional Commissioner of Customs, Custom House, Mundra (Annexure-X), without charging any anti-dumping duty; and/or

B) To issue a writ of mandamus or any other writ, order or direction to the Respondents to return the amount of duty collected from the Petitioner (Annexure-K & Annexure-R) in respect of bill of entry No. 9895142 dated 06.05.2025 and bill of entry No. 9988904 dated 10.05.2025; and/or

C) To pass any other and further orders as may be deemed fit and proper.

D) To provide for the costs of this petition.”

4. It is not in dispute that in view of the aforesaid judgment and order as well as notification, the Order-in-Original dated 22.07.2025 passed by the respondent No.2, is required to be quashed and set aside in view of the decision of the Calcutta High Court and subsequent Notification dated 05.12.2025, and is accordingly quashed and set aside.

5. Hence, the writ petition is allowed in light of the aforesaid observations. The amount of duty collected from the petitioner shall be returned to the petitioner within a period of 12 weeks from the date of receipt of this Court.