https://www.taxtmi.com/caselaws?id=347309 The Tribunal dismissed the Revenue's appeal against the order of the Commissioner (Appeals) regarding the imposition of anti-dumping duty on PVC Resin Paste Grade consignments. The dispute revolved around the applicability of the duty on provisionally assessed imports between July to September 2012. The Tribunal held that the duty under notification no.15/2013-Cus did not apply, rejecting the Revenue's argument for continuity from a prior notification. The appeal lacked legal basis, leading to its dismissal based on a thorough analysis of the legal framework and procedural rules governing anti-dumping duty assessments. en-us Fri, 28 Jul 2017 00:00:00 +0530 Sat, 03 Feb 2018 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347309 The Tribunal dismissed the Revenue's appeal against the order of the Commissioner (Appeals) regarding the imposition of anti-dumping duty on PVC Resin Paste Grade consignments. The dispute revolved around the applicability of the duty on provisionally assessed imports between July to September 2012. The Tribunal held that the duty under notification no.15/2013-Cus did not apply, rejecting the Revenue's argument for continuity from a prior notification. The appeal lacked legal basis, leading to its dismissal based on a thorough analysis of the legal framework and procedural rules governing anti-dumping duty assessments. Case-Laws Customs Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347309