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2015 (10) TMI 93 - AT - CustomsRetrospective Imposition of ADD – 3 bills of entries were filed on which provisional Anti-Dumping duty in terms of Notification No. 106/2006-Cus., was levied – As landed value of goods was higher, anti-dumping duty was assessed as zero in each case – Later Notification No. 88/2003 was issued in respect of Anti-Dumping Duty revising reference price from earlier reference price specified in provisional Notification No. 106/2006 – As value of imported goods by appellant was less than reference price, Revenue recalled bills of entries, assessed same imposing anti-dumping duties – Held that:- while dealing with amendments in Customs Tariff Act, 1975 it stands observed that provisions of Section 9A of Customs Tariff Act, 1975 was amended to extend retrospectively machinery provisions of Customs Act, 1962 to anti-dumping duties levied under this section – In view of foregoing, date of presentation of bill of entry is relevant date for purpose of determining applicable rate of duty – Admittedly bills of entry were presented prior to 24-7-2007, when final anti-dumping notification was issued – As applicant has already been assessed to zero anti-dumping duty, court of view that further demand of anti-dumping duty in terms of subsequent notification is not called for – Accordingly, impugned order set aside – Decide in favour of Assesse.
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