https://www.taxtmi.com/caselaws?id=114277 The appeal was rejected, confirming the higher Anti-Dumping Duty (ADD) rate of US $24.95 per metric tonne and the liability to pay interest on the differential duty. The adjudicating authority's decision was upheld, emphasizing the appellant's failure to prove entitlement to the lower ADD rate and the applicability of interest payment under Section 47 of the Customs Act, 1962. The arguments presented by the appellant regarding group interpretation and statutory ambiguity were dismissed, supporting the department's position and the authority's reasoning. en-us Wed, 03 Mar 2004 00:00:00 +0530 Mon, 14 May 2012 13:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114277 The appeal was rejected, confirming the higher Anti-Dumping Duty (ADD) rate of US $24.95 per metric tonne and the liability to pay interest on the differential duty. The adjudicating authority's decision was upheld, emphasizing the appellant's failure to prove entitlement to the lower ADD rate and the applicability of interest payment under Section 47 of the Customs Act, 1962. The arguments presented by the appellant regarding group interpretation and statutory ambiguity were dismissed, supporting the department's position and the authority's reasoning. Case-Laws Customs Wed, 03 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114277