https://www.taxtmi.com/caselaws?id=211434 The Tribunal allowed the appeal, waiving the pre-deposit of duty, interest, and penalty. It found that the duty imposed under serial no. 5 of Notification no. 45/2006-Cus. was unsustainable as the goods were indeed imported from the People's Republic of China, making the duty exclusion for China PR inapplicable. The Tribunal emphasized the necessity of accurately interpreting and applying relevant provisions to determine liability for anti-dumping duty based on the country of importation. en-us Fri, 26 Aug 2011 00:00:00 +0530 Tue, 10 Apr 2012 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211434 The Tribunal allowed the appeal, waiving the pre-deposit of duty, interest, and penalty. It found that the duty imposed under serial no. 5 of Notification no. 45/2006-Cus. was unsustainable as the goods were indeed imported from the People's Republic of China, making the duty exclusion for China PR inapplicable. The Tribunal emphasized the necessity of accurately interpreting and applying relevant provisions to determine liability for anti-dumping duty based on the country of importation. Case-Laws Customs Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211434