Home Case Index All Cases Customs Customs + AT Customs - 2020 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 449 - AT - CustomsLevy of Anti-Dumping Duty - effective date of notifications - whether Anti-Dumping Duty can be levied during the interregnum period from 21.06.2002 to 09.12.2002, i.e., from the end date of provisional Anti-Dumping Duty Notification and the imposition of final Anti-Dumping Duty by subsequent Notification? HELD THAT:- An identical issue came up before the Division Bench of this very Tribunal in the case of M/s. Picasso Overseas v. Commissioner of Cus. (Imports), Chennai [2017 (10) TMI 366 - CESTAT CHENNAI] after following the decision of the Hon’ble Apex Court in the case of M/s. G.M. Exports [2015 (9) TMI 1162 - SUPREME COURT], has set aside the demand towards Anti-Dumping Duty. There are no justifiable reasons to deviate from the decision since the Revenue has not been able to distinguish the above case, nor has it filed any contrary decisions - appeal allowed - decided in favor of appellant.
|