2018 (1) TMI 1568

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..... missioner (AR), for the Respondent. ORDER The issue for determination in this appeal of M/s. Prem Lamorai, against Order-in-Appeal No. 71 (Gr IIB)/2008 (JNCH), dated 28th February, 2008 of Commissioner of Customs (Appeals), Mumbai-II, is the relevant date for levy of anti-dumping duty imposed after filing of the bill of entry but before clearance of the goods. The lower authorities have held tha .....

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..... ion of the Hon'ble Supreme Court in Commissioner of Customs, Bangalore v. GM Exports [2015 (324) E.L.T. 209 (S.C.)]. 4. Learned Authorized Representative submitted that the first appellate authority was correct in interpreting that the embargo on recovery of differential duty under Rule 21(1) of Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles .....

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