https://www.taxtmi.com/caselaws?id=118042 The Tribunal ruled in favor of the appellant, finding that the Customs Act provisions were not applicable to the determination of Anti-Dumping Duty (ADD) rates for imports made before the Finance Act, 2004. The Tribunal held that ADD should be levied based on the rate at the date of clearance for home consumption, not the date of entry into the warehouse. Consequently, the demand for the payment of the differential duty was not upheld, and the Tribunal waived the pre-deposit of duty, staying the recovery pending the final disposal of the appeals. en-us Thu, 27 Apr 2006 00:00:00 +0530 Thu, 28 Jun 2012 11:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118042 The Tribunal ruled in favor of the appellant, finding that the Customs Act provisions were not applicable to the determination of Anti-Dumping Duty (ADD) rates for imports made before the Finance Act, 2004. The Tribunal held that ADD should be levied based on the rate at the date of clearance for home consumption, not the date of entry into the warehouse. Consequently, the demand for the payment of the differential duty was not upheld, and the Tribunal waived the pre-deposit of duty, staying the recovery pending the final disposal of the appeals. Case-Laws Customs Thu, 27 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118042