https://www.taxtmi.com/caselaws?id=257577 The judgment clarified that higher definitive anti-dumping duty does not apply retrospectively, directing the authority to calculate duty considering both provisional and definitive rates. It emphasized no retrospective application of higher duty rates and allowed refunds if the definitive duty is lower. The calculation errors in anti-dumping and customs duties were addressed, stressing their independence. Misdeclaration of goods' value due to origin led to enhanced assessment. The appellant was instructed to comply with penalty payment conditions to avoid recovery, with a possibility of concession. The appeal was dismissed, except for penalty conditions adherence. en-us Wed, 23 Apr 2014 00:00:00 +0530 Mon, 16 Mar 2015 10:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257577 The judgment clarified that higher definitive anti-dumping duty does not apply retrospectively, directing the authority to calculate duty considering both provisional and definitive rates. It emphasized no retrospective application of higher duty rates and allowed refunds if the definitive duty is lower. The calculation errors in anti-dumping and customs duties were addressed, stressing their independence. Misdeclaration of goods' value due to origin led to enhanced assessment. The appellant was instructed to comply with penalty payment conditions to avoid recovery, with a possibility of concession. The appeal was dismissed, except for penalty conditions adherence. Case-Laws Customs Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257577