https://www.taxtmi.com/caselaws?id=436047 A sunset review extension of anti-dumping duty under the first proviso to section 9A(5) of the Customs Tariff Act, 1975 was treated as an enabling mechanism: the earlier levy did not have to remain in force on the date of the fresh notification, and a gap between expiry and reissuance did not by itself invalidate the extension. Section 6 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 was held to extend the relevant time limit for issuance of the notification, including where the requirement was framed as time-related in this context. The challenge to the notification therefore failed. en-us Wed, 22 Mar 2023 00:00:00 +0530 Tue, 04 Apr 2023 08:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436047 A sunset review extension of anti-dumping duty under the first proviso to section 9A(5) of the Customs Tariff Act, 1975 was treated as an enabling mechanism: the earlier levy did not have to remain in force on the date of the fresh notification, and a gap between expiry and reissuance did not by itself invalidate the extension. Section 6 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 was held to extend the relevant time limit for issuance of the notification, including where the requirement was framed as time-related in this context. The challenge to the notification therefore failed. Case-Laws Customs Wed, 22 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436047