https://www.taxtmi.com/caselaws?id=346572 The High Court quashed Notification No.37 of 2015 issued by the Central Government under the Customs Tariffs Act, 1975, as it extended a lapsed anti-dumping duty notification. The Court emphasized that amending a non-existing notification is impermissible and that the power to extend duty must be exercised before the original notification expires. The Court directed the respondent to refund anti-dumping duty paid after the notification's lapse, highlighting the importance of complying with legal requirements even in refund situations. en-us Tue, 25 Jul 2017 00:00:00 +0530 Sat, 19 Aug 2017 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346572 The High Court quashed Notification No.37 of 2015 issued by the Central Government under the Customs Tariffs Act, 1975, as it extended a lapsed anti-dumping duty notification. The Court emphasized that amending a non-existing notification is impermissible and that the power to extend duty must be exercised before the original notification expires. The Court directed the respondent to refund anti-dumping duty paid after the notification's lapse, highlighting the importance of complying with legal requirements even in refund situations. Case-Laws Customs Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346572