https://www.taxtmi.com/caselaws?id=391915 The Tribunal ruled in favor of the appellant in a case concerning the interpretation of Rule 21 of the Customs Tariff Rules regarding Anti-dumping Duty. The appellant imported goods subject to Anti-dumping Duty, initially assessed as nil but later imposed at a higher rate. The Tribunal held that Rule 21(1) applied, emphasizing that even though no duty was paid initially, the duty was considered during assessment. Citing relevant case law, including G M Export and Merchem Ltd, the Tribunal concluded that the appellant was not liable for the differential duty, setting aside the orders and allowing the appeals. en-us Fri, 07 Feb 2020 00:00:00 +0530 Tue, 01 Dec 2020 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391915 The Tribunal ruled in favor of the appellant in a case concerning the interpretation of Rule 21 of the Customs Tariff Rules regarding Anti-dumping Duty. The appellant imported goods subject to Anti-dumping Duty, initially assessed as nil but later imposed at a higher rate. The Tribunal held that Rule 21(1) applied, emphasizing that even though no duty was paid initially, the duty was considered during assessment. Citing relevant case law, including G M Export and Merchem Ltd, the Tribunal concluded that the appellant was not liable for the differential duty, setting aside the orders and allowing the appeals. Case-Laws Customs Fri, 07 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391915