https://www.taxtmi.com/caselaws?id=117835 Anti-dumping duty penalties linked to the later, expanded incorporation in section 9A(8) of the Customs Tariff Act could not be applied retrospectively to imports made before the 2004 substitution. Because the import predated that enlargement, the earlier legal position applied only the Customs Act provisions on non-levy, short levy, refunds and appeals, not the extended regime covering interest, offences and penalties. On that basis, the penalty under section 112(a) of the Customs Act was granted interim protection, and no pre-deposit was required pending final hearing. en-us Tue, 25 Apr 2006 00:00:00 +0530 Tue, 26 Jun 2012 17:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117835 Anti-dumping duty penalties linked to the later, expanded incorporation in section 9A(8) of the Customs Tariff Act could not be applied retrospectively to imports made before the 2004 substitution. Because the import predated that enlargement, the earlier legal position applied only the Customs Act provisions on non-levy, short levy, refunds and appeals, not the extended regime covering interest, offences and penalties. On that basis, the penalty under section 112(a) of the Customs Act was granted interim protection, and no pre-deposit was required pending final hearing. Case-Laws Customs Tue, 25 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117835