Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
The HC held that Rule 18 permits anti-dumping duty to be imposed only within three months from publication of the final findings under Rule 17. As no notification had been issued within that statutory period, the window for acting on the findings had closed. The Court therefore held that the Central Government could no longer act upon the impugned final findings, and the writ petition was disposed of as infructuous.
The HC held that Rule 18 permits anti-dumping duty to be imposed only within three months from publication of the final findings under Rule 17. As no notification had been issued within that statutory period, the window for acting on the findings had closed. The Court therefore held that the Central Government could no longer act upon the impugned final findings, and the writ petition was disposed of as infructuous.
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