Anti-dumping duty rate follows bill of entry date, so a later notification cannot govern earlier import clearances.

Retrospective amendment of Section 9A(8) of the Customs Tariff Act made the Customs Act machinery, including the rule for determining the rate of duty, applicable to anti-dumping duty. Applying Section 15(a) read with Section 46 of the Customs Act, the relevant date remained the date of presentation of the bill of entry for home consumption. Because the bills of entry were filed before the final anti-dumping notification was issued, that later notification could not govern those clearances, and the additional anti-dumping duty demand was not sustainable.

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Issues: Whether the final anti-dumping notification issued after presentation of the bills of entry could be applied to reassess anti-dumping duty on the imported goods.

Analysis: Section 9A(8) of the Customs Tariff Act, 1975 was retrospectively amended to make the machinery provisions of the Customs Act, 1962 applicable to anti-dumping duty, including the rule governing the date for determination of the rate of duty. Under Section 15(a) of the Customs Act, 1962, read with Section 46 of the Customs Act, 1962, the relevant date is the date of presentation of the bill of entry for home consumption. Since the bills of entry had been presented before the final anti-dumping notification was issued, the later notification could not govern those clearances.

Conclusion: The final anti-dumping notification had no application to the bills of entry presented before its issue, and the additional anti-dumping duty demand was not sustainable.

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