https://www.taxtmi.com/caselaws?id=112026 Pre-deposit of differential anti-dumping duty was waived pending appeal because Rule 21 of the Customs Tariff (Anti-dumping Duty on Dumped Articles) Rules, 1995 was treated as precluding recovery beyond provisional duty at the interim stage. The dispute concerned the difference between provisional anti-dumping duty collected under an earlier notification and final duty later determined. Although an earlier stay direction required partial deposit on the basis that Section 9A(3) of the Customs Tariff Act prevailed over Rule 21, a High Court decision supported waiver of pre-deposit under Rule 21. The stay direction was accordingly modified. en-us Fri, 02 Jul 2004 00:00:00 +0530 Thu, 26 Apr 2012 13:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112026 Pre-deposit of differential anti-dumping duty was waived pending appeal because Rule 21 of the Customs Tariff (Anti-dumping Duty on Dumped Articles) Rules, 1995 was treated as precluding recovery beyond provisional duty at the interim stage. The dispute concerned the difference between provisional anti-dumping duty collected under an earlier notification and final duty later determined. Although an earlier stay direction required partial deposit on the basis that Section 9A(3) of the Customs Tariff Act prevailed over Rule 21, a High Court decision supported waiver of pre-deposit under Rule 21. The stay direction was accordingly modified. Case-Laws Customs Fri, 02 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112026