Anti-dumping duty notification cannot apply retrospectively to goods already imported before the levy was issued.

Anti-dumping duty under Section 9A of the Customs Tariff Act, 1975 is not a duty of customs, so the timing rule in Section 15 of the Customs Act, 1962 does not control its incidence. Where goods had already entered India before the notification imposing the anti-dumping duty was issued, the later notification could not be applied to those goods. The analysis therefore treats the duty as prospective in operation for the goods covered by the notification, and concludes that pre-notification imports were not liable to the subsequent levy.

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Issues: Whether duty imposed under Section 9A of the Customs Tariff Act, 1975 applied to goods that had entered India before the notification imposing such duty was issued, and whether such duty was a duty of customs governed by Section 15 of the Customs Act, 1962.

Analysis: The duty under Section 9A of the Customs Tariff Act, 1975 is not a duty of customs, and therefore the timing rule under Section 15 of the Customs Act, 1962 does not govern its incidence. Since the goods had already entered India before the notification imposing anti-dumping duty was issued, the notification could not be applied to those goods.

Conclusion: The goods were not liable to the duty imposed by the subsequent notification, and the issue was decided in favour of the assessee.

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