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2023 (6) TMI 913 - SC - CustomsLevy of Anti-Dumping Duty - import of Compact Fluorescent Lamp (CFL) from the Peoples Republic of China and Hongkong - HELD THAT:- The assesses’ appeals were allowed by the judgment reported as COMMISSIONER OF CUSTOMS, BANGALORE VERSUS M/S. G.M. EXPORTS & OTHERS [2015 (9) TMI 1162 - SUPREME COURT]. This court noted the provisions of WTO Agreement and held that upon a harmonious conjoint reading of Customs Rules read with Section 9 of the Customs Tariff Act, 1975 the duty for the intervening period, when the provisional duty had lapsed could not be collected retroactively. The present appeal also needs to be allowed following the judgment in Commissioner of Customs, Bangalore Vs. G.M. Exports & Others - the appeal is alllowed.
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