https://www.taxtmi.com/caselaws?id=752029 Section 8B safeguard duty under the Customs Tariff Act, 1975 and Rule 12 of the 1997 Rules were upheld on judicial review because the competent authority had considered import trends, domestic demand, production data and capacity utilisation, and no illegality, irrationality or lack of authority was shown. The safeguard notification issued during the subsistence of an interim injunction could not operate during the restraint period, but became effective from the date the injunction was stayed by the Supreme Court, without requiring a fresh notification. Assessments and bills of entry made while the injunction remained in force were set aside, while post-stay assessments were left undisturbed. en-us Fri, 26 Apr 2024 00:00:00 +0530 Thu, 02 May 2024 07:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752029 Section 8B safeguard duty under the Customs Tariff Act, 1975 and Rule 12 of the 1997 Rules were upheld on judicial review because the competent authority had considered import trends, domestic demand, production data and capacity utilisation, and no illegality, irrationality or lack of authority was shown. The safeguard notification issued during the subsistence of an interim injunction could not operate during the restraint period, but became effective from the date the injunction was stayed by the Supreme Court, without requiring a fresh notification. Assessments and bills of entry made while the injunction remained in force were set aside, while post-stay assessments were left undisturbed. Case-Laws Customs Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752029