https://www.taxtmi.com/caselaws?id=361438 Continuation or extension of anti-dumping duty under the Customs Tariff Act requires a valid notification issued while the original levy is still in force. Initiation of a sunset review does not by itself extend the duty, and a notification issued after the levy has expired cannot revive a lapsed duty. A further five-year reimposition is also unsustainable where there is a break in continuity, because the statutory scheme requires an uninterrupted levy through the review process. The governing principle is that the power to continue anti-dumping duty is conditional, time-bound, and dependent on existing legal continuity. en-us Thu, 31 May 2018 00:00:00 +0530 Thu, 13 Sep 2018 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361438 Continuation or extension of anti-dumping duty under the Customs Tariff Act requires a valid notification issued while the original levy is still in force. Initiation of a sunset review does not by itself extend the duty, and a notification issued after the levy has expired cannot revive a lapsed duty. A further five-year reimposition is also unsustainable where there is a break in continuity, because the statutory scheme requires an uninterrupted levy through the review process. The governing principle is that the power to continue anti-dumping duty is conditional, time-bound, and dependent on existing legal continuity. Case-Laws Customs Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361438