Retrospective validation of tariff amendment entitles affected importers to refunds of incorrectly collected anti dumping duty. A statutory deeming provision treats the later amendment to a customs notification as having been in force from the earlier notification date, thereby changing the operative description of goods for all purposes. Where anti dumping duty was collected but would not have been if the amended description had been operative, the statute mandates refund of such duty, subject to a time limited application window measured from the enactment's 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 tariff amendment entitles affected importers to refunds of incorrectly collected anti dumping duty.
A statutory deeming provision treats the later amendment to a customs notification as having been in force from the earlier notification date, thereby changing the operative description of goods for all purposes. Where anti dumping duty was collected but would not have been if the amended description had been operative, the statute mandates refund of such duty, subject to a time limited application window measured from the enactment's assent.
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