https://www.taxtmi.com/caselaws?id=264818 Retrospective amendment of Section 9A(8) of the Customs Tariff Act made the Customs Act machinery, including the rule for determining the rate of duty, applicable to anti-dumping duty. Applying Section 15(a) read with Section 46 of the Customs Act, the relevant date remained the date of presentation of the bill of entry for home consumption. Because the bills of entry were filed before the final anti-dumping notification was issued, that later notification could not govern those clearances, and the additional anti-dumping duty demand was not sustainable. en-us Tue, 28 Oct 2014 00:00:00 +0530 Sat, 03 Oct 2015 20:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264818 Retrospective amendment of Section 9A(8) of the Customs Tariff Act made the Customs Act machinery, including the rule for determining the rate of duty, applicable to anti-dumping duty. Applying Section 15(a) read with Section 46 of the Customs Act, the relevant date remained the date of presentation of the bill of entry for home consumption. Because the bills of entry were filed before the final anti-dumping notification was issued, that later notification could not govern those clearances, and the additional anti-dumping duty demand was not sustainable. Case-Laws Customs Tue, 28 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264818