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    Unjust enrichment and refund of Extra Duty Deposit: loan-funded customs payment did not defeat refund, and delayed interest was payable.
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    Export drawback rules: unlocking mobile phones for overseas use is configuration, so misdeclaration, confiscation, and penalties fail.
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      Non-injurious price in anti-dumping proceedings had to be...

      Natural justice requires disclosure of non-injurious price workings before final findings in anti-dumping proceedings.

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      CustomsApril 29, 2026Case LawsAT
      Non-injurious price in anti-dumping proceedings had to be disclosed with sufficient factual detail before final findings, because the calculation directly affected normal value, injury margin and the recommendation of nil duty. The Tribunal found that the disclosure statement did not explain the methodology or basis of the working, so the exporter could not effectively respond; disclosure after final findings caused prejudice and the nil-duty recommendation was set aside and remitted for fresh determination with reasonable opportunity. On product scope, semi-finished ophthalmic lenses with refractive index above 1.6 were upheld as excluded from the product under consideration because the domestic industry did not actually produce that category and the items were not technically or commercially substitutable.

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      ActsIncome Tax