https://www.taxtmi.com/highlights?id=61982 Levy of Anti-Dumping duty - goods have been imported and warehoused - The appellant-importers have argued that as they have warehoused the goods that have been put to the disadvantage forcing the importers to have imported during intervening period i.e. after the goods have been imported and warehoused and the same are cleared from the warehouse. However, it is found that taxation does not work on the principle of the equity, if the appellant has availed the facilities under the warehousing provisions, they have to bear with the associated disadvantages, if any. It is not open for the appellant-importer to claim best of both ends - AT en-us Thu, 17 Feb 2022 13:45:57 +0530 Thu, 17 Feb 2022 13:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61982 Levy of Anti-Dumping duty - goods have been imported and warehoused - The appellant-importers have argued that as they have warehoused the goods that have been put to the disadvantage forcing the importers to have imported during intervening period i.e. after the goods have been imported and warehoused and the same are cleared from the warehouse. However, it is found that taxation does not work on the principle of the equity, if the appellant has availed the facilities under the warehousing provisions, they have to bear with the associated disadvantages, if any. It is not open for the appellant-importer to claim best of both ends - AT Highlights Customs Thu, 17 Feb 2022 13:45:57 +0530 https://www.taxtmi.com/highlights?id=61982