https://www.taxtmi.com/caselaws?id=206703 The court held that the levy of anti-dumping duty on imports under a Quantity Base Advance Licence (QBAL) was unjustified post-rescission through Notification No. 5/2001-Cus. The court found the rescission valid due to no injury to the domestic market, deeming the duty inapplicable. Consequently, the court allowed the appeal, declaring the levy ultra vires certain legal provisions and emphasizing the promotion of exports without undue imposition of anti-dumping duties under the EXIM Policy. en-us Fri, 08 Apr 2011 00:00:00 +0530 Thu, 25 Aug 2011 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206703 The court held that the levy of anti-dumping duty on imports under a Quantity Base Advance Licence (QBAL) was unjustified post-rescission through Notification No. 5/2001-Cus. The court found the rescission valid due to no injury to the domestic market, deeming the duty inapplicable. Consequently, the court allowed the appeal, declaring the levy ultra vires certain legal provisions and emphasizing the promotion of exports without undue imposition of anti-dumping duties under the EXIM Policy. Case-Laws Customs Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206703