https://www.taxtmi.com/caselaws?id=783417 Anti-dumping duty (ADD) applicability to goods imported and warehoused under the MOOWR scheme, but cleared for home consumption after issuance of an ADD notification, turned on the rate-determination date under the Customs Act. The Authority held that, by virtue of s. 9A(8) of the Customs Tariff Act, the Customs Act machinery applies to ADD, and for warehoused goods cleared under s. 68, s. 15(1)(b) fixes the duty rate as on the date of filing the ex-bond Bill of Entry, not the warehousing import date; warehousing jurisprudence rejects any "freezing" of duties at import. Consequently, the ADD notification applied to such warehoused goods cleared on/after its effective date, and the contrary plea was rejected. en-us Wed, 26 Nov 2025 00:00:00 +0530 Mon, 05 Jan 2026 17:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783417 Anti-dumping duty (ADD) applicability to goods imported and warehoused under the MOOWR scheme, but cleared for home consumption after issuance of an ADD notification, turned on the rate-determination date under the Customs Act. The Authority held that, by virtue of s. 9A(8) of the Customs Tariff Act, the Customs Act machinery applies to ADD, and for warehoused goods cleared under s. 68, s. 15(1)(b) fixes the duty rate as on the date of filing the ex-bond Bill of Entry, not the warehousing import date; warehousing jurisprudence rejects any "freezing" of duties at import. Consequently, the ADD notification applied to such warehoused goods cleared on/after its effective date, and the contrary plea was rejected. Case-Laws Customs Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783417