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2022 (10) TMI 1021 - GUJARAT HIGH COURTLevy and collection of Anti-Dumping Duty - Extra Clear Float Glass - N/N. 4/2009-Cus. dated 6.1.2009 as amended from time to time - HELD THAT:- Learned advocate for the respondent was apprised of the provisions of Sub-section (2) of Section 131BA above, that where a appeal is not filed pursuant to the orders or instructions, such non-filing of appeal in a given case shall not preclude the competent authority from filing any appeal, application and revision or reference in any other case involving the same or similar issues or questions of law. Sub-section (3) says that non-filing of appeal in a given case will not be treated that the authority has acquiesced in the decision on the disputed issue by non filing appeal. In the facts and circumstances of the case, Rule. Expedited.
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