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2018 (1) TMI 1568 - AT - CustomsRelevant date for levy of anti-dumping duty imposed after filing of the bill of entry but before clearance of the goods - interpretation of statute - recovery of differential duty under Rule 21(1) of Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - HELD THAT:- There is no doubt that, as on the date of filing of entry, the provisional anti-dumping duty was no longer in force. The final anti-dumping duty came into force only a few days after the presentation of bill of entry. Under Section 15 of Customs Act, 1962, the relevant date for determining duty liability is the date of filing of bill of entry. It is, thus, borne out by the facts that the proper officer was not empowered to levy anti-dumping duty on the impugned goods. Appeal allowed - decided in favor of appellant.
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