https://www.taxtmi.com/caselaws?id=33917 The Tribunal found in favor of the importer, setting aside the demand for anti-dumping duty (ADD). It ruled that the importer acted in good faith based on documents received, with no intentional misdeclaration to evade duty. The demand notice for ADD was considered time-barred and set aside as it was issued beyond the prescribed period. The Tribunal emphasized the importer's reliance on supplier certificates and documents, overturning the Commissioner (Appeals) decision. The relevant date for raising the demand under Section 28(3) of the Customs Act was clarified, leading to the demand for duty being set aside due to limitation. en-us Fri, 24 Oct 2008 00:00:00 +0530 Mon, 22 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33917 The Tribunal found in favor of the importer, setting aside the demand for anti-dumping duty (ADD). It ruled that the importer acted in good faith based on documents received, with no intentional misdeclaration to evade duty. The demand notice for ADD was considered time-barred and set aside as it was issued beyond the prescribed period. The Tribunal emphasized the importer's reliance on supplier certificates and documents, overturning the Commissioner (Appeals) decision. The relevant date for raising the demand under Section 28(3) of the Customs Act was clarified, leading to the demand for duty being set aside due to limitation. Case-Laws Customs Fri, 24 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33917