https://www.taxtmi.com/caselaws?id=35438 Safeguard duty could not be levied on Phenol imports made while Notification No. 73/2001 was in force, because the relevant bills of entry were filed between 1-1-2001 and 25-2-2002, when that notification excluded imports from notified developing countries. Singapore was removed from the notified list only by the later amending notification dated 12-4-2002. The operative notification in force at the time of import governed the levy, not the earlier final findings of the designated authority. On that basis, safeguard duty was not leviable on the disputed imports. en-us Fri, 12 Sep 2008 00:00:00 +0530 Sat, 06 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35438 Safeguard duty could not be levied on Phenol imports made while Notification No. 73/2001 was in force, because the relevant bills of entry were filed between 1-1-2001 and 25-2-2002, when that notification excluded imports from notified developing countries. Singapore was removed from the notified list only by the later amending notification dated 12-4-2002. The operative notification in force at the time of import governed the levy, not the earlier final findings of the designated authority. On that basis, safeguard duty was not leviable on the disputed imports. Case-Laws Customs Fri, 12 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35438