https://www.taxtmi.com/caselaws?id=120612 Anti-dumping duty on imports from M/s. Nanhai was treated as not prima facie leviable for the review period because the new shipper review found exports above normal value and the amending notification inserted a proviso stating that no anti-dumping duty shall be imposed on such imports. On that basis, the levy under Section 9A of the Customs Tariff Act, 1975 could not, at the prima facie stage, survive against goods found not to have been dumped, even though the amendment operated from its effective date. The earlier Tribunal ruling cited by Revenue was distinguished as involving a different issue, and waiver of pre-deposit with stay of recovery was justified. en-us Mon, 08 Jan 2007 00:00:00 +0530 Mon, 23 Jul 2012 10:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120612 Anti-dumping duty on imports from M/s. Nanhai was treated as not prima facie leviable for the review period because the new shipper review found exports above normal value and the amending notification inserted a proviso stating that no anti-dumping duty shall be imposed on such imports. On that basis, the levy under Section 9A of the Customs Tariff Act, 1975 could not, at the prima facie stage, survive against goods found not to have been dumped, even though the amendment operated from its effective date. The earlier Tribunal ruling cited by Revenue was distinguished as involving a different issue, and waiver of pre-deposit with stay of recovery was justified. Case-Laws Customs Mon, 08 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120612