https://www.taxtmi.com/caselaws?id=405597 Anti-dumping duty on imported citric acid monohydrate depended on whether the goods fell within the operative notification and on the date of filing the bill of entry. The trace records showed China as the source of the consignments, and the claim of Korean origin lacked substantive support, so that issue was decided against the assessee. However, because customs duty is governed by section 15 of the Customs Act, the applicable rate is determined on the date of the bill of entry. The consignment covered by a bill of entry filed after Notification No. 78/2000-Customs had ceased to operate could not attract that duty, and the demand was sustained only for the earlier consignment. en-us Fri, 05 Mar 2021 00:00:00 +0530 Mon, 10 Jan 2022 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405597 Anti-dumping duty on imported citric acid monohydrate depended on whether the goods fell within the operative notification and on the date of filing the bill of entry. The trace records showed China as the source of the consignments, and the claim of Korean origin lacked substantive support, so that issue was decided against the assessee. However, because customs duty is governed by section 15 of the Customs Act, the applicable rate is determined on the date of the bill of entry. The consignment covered by a bill of entry filed after Notification No. 78/2000-Customs had ceased to operate could not attract that duty, and the demand was sustained only for the earlier consignment. Case-Laws Customs Fri, 05 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405597