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2006 (9) TMI 179 - SC - Customs
Whether the said notification dated 22-5-2002 was retrospective in operation to direct payment of anti-dumping duty on the said imported goods by the appellant?
Held that:- The notification dated 22-5-2002, on its face value, is prospective in operation and not retrospective. It, in no uncertain terms, states that Central Government thereby may impose duty only, inter alia, on lead acid batteries originated from the countries specified therein and imported into India. The proviso appended to the notification provides for a clue in the sense that by reason thereof no duty was to be imposed on industrial lead acid batteries manufactured by the manufacturers named therein. The anti-dumping duty imposed thereby was to remain effective only for a limited period, i.e., upto 21st November, 2002.
Thus the impugned judgment cannot be sustained, which is accordingly set aside. The appeal is allowed.