https://www.taxtmi.com/caselaws?id=435903 The court held that the clearing and forwarding agent was not liable for Anti Dumping Duty under Customs Notification No.16 of 2016 without proper notice. It was determined that Section 147 of the Customs Act, 1962 should only apply after exhausting measures against the primary importer. As the proper assessment procedures were not followed for the agent, the court ruled the order against the agent as invalid. Consequently, the court set aside the order against the petitioner clearing and forwarding agent, allowing the writ petition and closing the connected miscellaneous petition without costs. en-us Wed, 15 Mar 2023 00:00:00 +0530 Thu, 30 Mar 2023 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435903 The court held that the clearing and forwarding agent was not liable for Anti Dumping Duty under Customs Notification No.16 of 2016 without proper notice. It was determined that Section 147 of the Customs Act, 1962 should only apply after exhausting measures against the primary importer. As the proper assessment procedures were not followed for the agent, the court ruled the order against the agent as invalid. Consequently, the court set aside the order against the petitioner clearing and forwarding agent, allowing the writ petition and closing the connected miscellaneous petition without costs. Case-Laws Customs Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435903