https://www.taxtmi.com/caselaws?id=115905 Anti-dumping duty was sought on vitrified tiles cleared before the relevant duty-imposing notification came into force. The dispute turned on whether a subsequent notification could be applied retrospectively and whether the provisional notification had been shown to be extended. Finding that no operative duty-imposing notification was in force at the time of importation, CESTAT held that the appellant had made out a strong prima facie case. On that basis, the appellant was granted waiver of pre-deposit of the entire duty amount and stay of recovery pending appeal, while the merits of the duty liability were left open. en-us Tue, 01 Feb 2005 00:00:00 +0530 Tue, 05 Jun 2012 12:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115905 Anti-dumping duty was sought on vitrified tiles cleared before the relevant duty-imposing notification came into force. The dispute turned on whether a subsequent notification could be applied retrospectively and whether the provisional notification had been shown to be extended. Finding that no operative duty-imposing notification was in force at the time of importation, CESTAT held that the appellant had made out a strong prima facie case. On that basis, the appellant was granted waiver of pre-deposit of the entire duty amount and stay of recovery pending appeal, while the merits of the duty liability were left open. Case-Laws Customs Tue, 01 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115905