https://www.taxtmi.com/caselaws?id=75246 The Revenue appealed against the Commissioner (Appeals) decision that the respondent was not liable to pay anti-dumping duty on PVC imported from China. The lower appellate authority set aside the assessment order, stating the duty was not applicable as the goods were imported before the notification date. The Revenue argued that the duty liability should be determined based on the date of filing the Bill of Entry when the notification was in effect. The case was remanded for a fresh decision, emphasizing the need for a fair opportunity for the assessee to present their case. en-us Thu, 18 Jun 2009 00:00:00 +0530 Fri, 02 Apr 2010 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75246 The Revenue appealed against the Commissioner (Appeals) decision that the respondent was not liable to pay anti-dumping duty on PVC imported from China. The lower appellate authority set aside the assessment order, stating the duty was not applicable as the goods were imported before the notification date. The Revenue argued that the duty liability should be determined based on the date of filing the Bill of Entry when the notification was in effect. The case was remanded for a fresh decision, emphasizing the need for a fair opportunity for the assessee to present their case. Case-Laws Customs Thu, 18 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75246