Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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Provisional assessment is ordered for imports of anodized aluminium frames for solar panels/modules from China PR when originating in or exported by M/s Anhui Krant Aluminum Products Co., Ltd, pending completion of the new shipper review under rule 22. The notification allows customs to require security or guarantee for any possible duty deficiency if a definitive anti-dumping duty is later imposed retrospectively. If the review results in recommended anti-dumping duty, the importer must pay the duty on such imports from the date the review was initiated.
Provisional assessment is ordered for imports of anodized aluminium frames for solar panels/modules from China PR when originating in or exported by M/s Anhui Krant Aluminum Products Co., Ltd, pending completion of the new shipper review under rule 22. The notification allows customs to require security or guarantee for any possible duty deficiency if a definitive anti-dumping duty is later imposed retrospectively. If the review results in recommended anti-dumping duty, the importer must pay the duty on such imports from the date the review was initiated.
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