https://www.taxtmi.com/highlights?id=93968 CESTAT dismissed the revenue's appeal and directed refund/relief to the importer. The Tribunal held that the notification imposing anti-dumping duty was previously set aside by CESTAT and, even if the revenue's grounds were accepted, s.9A(5) of the Customs Tariff Act, 1975 terminates an anti-dumping duty five years after imposition unless validly extended. No valid subsequent notification extending Notification No.12/2010-ADD beyond 19.02.2015 was produced; consequently anti-dumping duty under that notification could not lawfully be levied on imports entered under B/E dated 13.06.2017. The appeal lacked merit and was dismissed. en-us Fri, 07 Nov 2025 08:37:28 +0530 Fri, 07 Nov 2025 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93968 CESTAT dismissed the revenue's appeal and directed refund/relief to the importer. The Tribunal held that the notification imposing anti-dumping duty was previously set aside by CESTAT and, even if the revenue's grounds were accepted, s.9A(5) of the Customs Tariff Act, 1975 terminates an anti-dumping duty five years after imposition unless validly extended. No valid subsequent notification extending Notification No.12/2010-ADD beyond 19.02.2015 was produced; consequently anti-dumping duty under that notification could not lawfully be levied on imports entered under B/E dated 13.06.2017. The appeal lacked merit and was dismissed. Highlights Customs Fri, 07 Nov 2025 08:37:28 +0530 https://www.taxtmi.com/highlights?id=93968