https://www.taxtmi.com/caselaws?id=116951 The Tribunal rejected the imposition of anti-dumping duty retrospectively on Butanol imported from Singapore, as no valid notification was in force at the time of import. It emphasized that anti-dumping duty cannot be levied post-notification expiry. The Tribunal granted a full waiver of the pre-deposit requirement under Section 129E of the Customs Act, 1962, due to the appellants' strong prima facie case and the absence of a valid duty notification during the import period. The recovery was stayed pending the appeals to maintain the balance of convenience. en-us Fri, 27 Jan 2006 00:00:00 +0530 Tue, 19 Jun 2012 11:50:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116951 The Tribunal rejected the imposition of anti-dumping duty retrospectively on Butanol imported from Singapore, as no valid notification was in force at the time of import. It emphasized that anti-dumping duty cannot be levied post-notification expiry. The Tribunal granted a full waiver of the pre-deposit requirement under Section 129E of the Customs Act, 1962, due to the appellants' strong prima facie case and the absence of a valid duty notification during the import period. The recovery was stayed pending the appeals to maintain the balance of convenience. Case-Laws Customs Fri, 27 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116951