https://www.taxtmi.com/caselaws?id=415526 Clear float glass imported as 3.8 mm thickness, with measured thickness between 3.73 mm and 3.86 mm, was held not to fall within the anti-dumping duty notification covering goods of 4 mm to 12 mm. The notification was construed strictly, and BIS tolerance could not be selectively applied to enlarge duty liability where the actual goods remained below the notified range. The extended period of limitation was also found unavailable because the goods were duly declared in the bills of entry, examined by customs, and cleared without any misdeclaration, suppression, or wilful misstatement. The anti-dumping duty demand was accordingly set aside. en-us Fri, 03 Dec 2021 00:00:00 +0530 Wed, 08 Dec 2021 08:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415526 Clear float glass imported as 3.8 mm thickness, with measured thickness between 3.73 mm and 3.86 mm, was held not to fall within the anti-dumping duty notification covering goods of 4 mm to 12 mm. The notification was construed strictly, and BIS tolerance could not be selectively applied to enlarge duty liability where the actual goods remained below the notified range. The extended period of limitation was also found unavailable because the goods were duly declared in the bills of entry, examined by customs, and cleared without any misdeclaration, suppression, or wilful misstatement. The anti-dumping duty demand was accordingly set aside. Case-Laws Customs Fri, 03 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415526