https://www.taxtmi.com/caselaws?id=51914 Anti-dumping duty under Section 9A of the Customs Tariff Act, 1975 is not a duty of customs, so the timing rule in Section 15 of the Customs Act, 1962 does not control its incidence. Where goods had already entered India before the notification imposing the anti-dumping duty was issued, the later notification could not be applied to those goods. The analysis therefore treats the duty as prospective in operation for the goods covered by the notification, and concludes that pre-notification imports were not liable to the subsequent levy. en-us Mon, 17 Feb 2003 00:00:00 +0530 Wed, 29 Sep 2010 12:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51914 Anti-dumping duty under Section 9A of the Customs Tariff Act, 1975 is not a duty of customs, so the timing rule in Section 15 of the Customs Act, 1962 does not control its incidence. Where goods had already entered India before the notification imposing the anti-dumping duty was issued, the later notification could not be applied to those goods. The analysis therefore treats the duty as prospective in operation for the goods covered by the notification, and concludes that pre-notification imports were not liable to the subsequent levy. Case-Laws Customs Mon, 17 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51914