https://www.taxtmi.com/caselaws?id=118036 Pre-2004 imports were considered in a dispute involving both customs duty and anti-dumping duty, with the Tribunal noting that the amended Section 9A(8) of the Customs Tariff Act, 1975 linked offences and penalties to the Customs Act, 1962 only from that later point. The objection based on the earlier legal position could therefore, at most, affect the anti-dumping duty component and not the recoverable customs duty component. On that basis, interim protection was granted conditionally, with waiver of the balance pre-deposit tied to a specified deposit within the time allowed. en-us Tue, 25 Apr 2006 00:00:00 +0530 Thu, 28 Jun 2012 10:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118036 Pre-2004 imports were considered in a dispute involving both customs duty and anti-dumping duty, with the Tribunal noting that the amended Section 9A(8) of the Customs Tariff Act, 1975 linked offences and penalties to the Customs Act, 1962 only from that later point. The objection based on the earlier legal position could therefore, at most, affect the anti-dumping duty component and not the recoverable customs duty component. On that basis, interim protection was granted conditionally, with waiver of the balance pre-deposit tied to a specified deposit within the time allowed. Case-Laws Customs Tue, 25 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118036