Retrospective validation of customs notification restores duty exclusion and entitles affected parties to time limited refunds. Clause 89 deems notification G.S.R.665(E) dated 5 July 2016 to have come into force on 8 March 2016, thereby altering the description of goods for anti-dumping duty purposes; it requires refund of anti-dumping duty collected that would not have been chargeable had the notification been in force, and prescribes that refund applications be made within six months of the Bill receiving presidential assent.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Retrospective validation of customs notification restores duty exclusion and entitles affected parties to time limited refunds.
Clause 89 deems notification G.S.R.665(E) dated 5 July 2016 to have come into force on 8 March 2016, thereby altering the description of goods for anti-dumping duty purposes; it requires refund of anti-dumping duty collected that would not have been chargeable had the notification been in force, and prescribes that refund applications be made within six months of the Bill receiving presidential assent.
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