https://www.taxtmi.com/caselaws?id=78211 Anti-dumping duty may be imposed by final notification after completion of investigation where the statutory scheme and rules permit the levy to operate from the date of the provisional duty. The final notification need not be issued before expiry of the provisional notification if it expressly adopts that effective date. The refund and differential collection rule applies to amounts collected under the provisional order and does not prevent levy on imports made after the provisional notification lapses. On this reasoning, the levy is treated as consistent with the anti-dumping framework and not as invalid retrospective taxation. en-us Wed, 15 Jul 2009 00:00:00 +0530 Tue, 09 Nov 2010 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78211 Anti-dumping duty may be imposed by final notification after completion of investigation where the statutory scheme and rules permit the levy to operate from the date of the provisional duty. The final notification need not be issued before expiry of the provisional notification if it expressly adopts that effective date. The refund and differential collection rule applies to amounts collected under the provisional order and does not prevent levy on imports made after the provisional notification lapses. On this reasoning, the levy is treated as consistent with the anti-dumping framework and not as invalid retrospective taxation. Case-Laws Customs Wed, 15 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78211