https://www.taxtmi.com/caselaws?id=768203 CESTAT Ahmedabad dismissed the appeal regarding non-payment of anti-dumping duty on DTA clearances. The appellant imported acetone and cleared recovered solvent as by-product without paying ADD, violating Notification 60/2008-Cus and Section 9A(2A) of Customs Tariff Act, 1975. The tribunal held that extended limitation period under Section 28(4) of Customs Act was properly invoked due to willful non-compliance with procedures. The absence of norms committee report did not invalidate the demand as appellant failed to establish ad hoc norms or file required undertaking. ADD liability on recovered solvent was upheld as it constituted acetone by-product subject to anti-dumping provisions. en-us Wed, 26 Mar 2025 00:00:00 +0530 Thu, 03 Apr 2025 07:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768203 CESTAT Ahmedabad dismissed the appeal regarding non-payment of anti-dumping duty on DTA clearances. The appellant imported acetone and cleared recovered solvent as by-product without paying ADD, violating Notification 60/2008-Cus and Section 9A(2A) of Customs Tariff Act, 1975. The tribunal held that extended limitation period under Section 28(4) of Customs Act was properly invoked due to willful non-compliance with procedures. The absence of norms committee report did not invalidate the demand as appellant failed to establish ad hoc norms or file required undertaking. ADD liability on recovered solvent was upheld as it constituted acetone by-product subject to anti-dumping provisions. Case-Laws Customs Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768203