Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
CESTAT dismissed the revenue's appeal and directed refund/relief to the importer. The Tribunal held that the notification imposing anti-dumping duty was previously set aside by CESTAT and, even if the revenue's grounds were accepted, s.9A(5) of the Customs Tariff Act, 1975 terminates an anti-dumping duty five years after imposition unless validly extended. No valid subsequent notification extending Notification No.12/2010-ADD beyond 19.02.2015 was produced; consequently anti-dumping duty under that notification could not lawfully be levied on imports entered under B/E dated 13.06.2017. The appeal lacked merit and was dismissed.
CESTAT dismissed the revenue's appeal and directed refund/relief to the importer. The Tribunal held that the notification imposing anti-dumping duty was previously set aside by CESTAT and, even if the revenue's grounds were accepted, s.9A(5) of the Customs Tariff Act, 1975 terminates an anti-dumping duty five years after imposition unless validly extended. No valid subsequent notification extending Notification No.12/2010-ADD beyond 19.02.2015 was produced; consequently anti-dumping duty under that notification could not lawfully be levied on imports entered under B/E dated 13.06.2017. The appeal lacked merit and was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
