https://www.taxtmi.com/caselaws?id=433252 Anti-dumping duty under Section 9A(5) of the Customs Act, 1962 can be continued only by a valid notification issued while the original notification is still in force. Once the original notification expires, it ceases to have legal existence and cannot be revived, extended, or amended thereafter. Because a duty in the nature of tax must rest on authority of law, imports made after expiry of the original notification could not be subjected to a post-expiry extension. The demand was therefore held unsustainable and the extension notification invalid. en-us Mon, 23 Jan 2023 00:00:00 +0530 Tue, 24 Jan 2023 20:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433252 Anti-dumping duty under Section 9A(5) of the Customs Act, 1962 can be continued only by a valid notification issued while the original notification is still in force. Once the original notification expires, it ceases to have legal existence and cannot be revived, extended, or amended thereafter. Because a duty in the nature of tax must rest on authority of law, imports made after expiry of the original notification could not be subjected to a post-expiry extension. The demand was therefore held unsustainable and the extension notification invalid. Case-Laws Customs Mon, 23 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433252