https://www.taxtmi.com/caselaws?id=250366 Exemption from anti-dumping duty on imports against a DFIA transferred after the amended cut-off date was denied. The policy amendment under the Foreign Trade (Development and Regulation) Act, 1992 was treated as prospective and not as extinguishing vested rights retrospectively, but the Tribunal held it could not disregard the amended customs notification that governed the exemption claim. Because exemption notifications are construed strictly and their validity cannot be collaterally challenged before the Tribunal, the claim for exemption was rejected. en-us Wed, 28 May 2014 00:00:00 +0530 Fri, 21 Nov 2014 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250366 Exemption from anti-dumping duty on imports against a DFIA transferred after the amended cut-off date was denied. The policy amendment under the Foreign Trade (Development and Regulation) Act, 1992 was treated as prospective and not as extinguishing vested rights retrospectively, but the Tribunal held it could not disregard the amended customs notification that governed the exemption claim. Because exemption notifications are construed strictly and their validity cannot be collaterally challenged before the Tribunal, the claim for exemption was rejected. Case-Laws Customs Wed, 28 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250366