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2007 (1) TMI 169 - AT - CustomsAppellants had imported CF Lamps from China without payment of anti-dumping duty - assessment-related provisions of the Customs Act were not applicable to anti-dumping duty. Hence the proposal raised by the Asst. Commissioner for finalization of provisional assessment is illegal – duty not demandable without issue of SCN – Comm. (A) is directed to pass speaking orders on merits in accordance with law and the principles of natural justice, without insisting on any pre-deposit
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