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    <title>2023 (7) TMI 924 - DELHI HIGH COURT</title>
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    <description>Levy of anti-dumping duty on flexible slabstock polyol raised whether a post-timelines notification was void for breach of Rule 18 time limits; the analysis holds that delegated legislation permits administrative appointment and discretion to accept DA recommendations and that Rule 18s timeframe must be read to exclude periods when court orders operate, thereby preserving procedural fairness and balancing exporter and domestic industry interests, and distinguishing prior authority on provisional duties. The consequence is that the notification was not rendered void by elapsed timelines and the impugned action was sustained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=440651</link>
      <description>Levy of anti-dumping duty on flexible slabstock polyol raised whether a post-timelines notification was void for breach of Rule 18 time limits; the analysis holds that delegated legislation permits administrative appointment and discretion to accept DA recommendations and that Rule 18s timeframe must be read to exclude periods when court orders operate, thereby preserving procedural fairness and balancing exporter and domestic industry interests, and distinguishing prior authority on provisional duties. The consequence is that the notification was not rendered void by elapsed timelines and the impugned action was sustained.</description>
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