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Customs - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Retrospective Imposition of ADD – date of presentation of bill ...


Date of Bill of Entry Determines Applicable Anti-Dumping Duty Rate; Subsequent Demands Unwarranted if Already Assessed at Zero.

October 3, 2015

Case Laws     Customs     AT

Retrospective Imposition of ADD – date of presentation of bill of entry is relevant date for purpose of determining applicable rate of duty - As applicant has already been assessed to zero anti-dumping duty, further demand of anti-dumping duty in terms of subsequent notification is not called for - AT

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