https://www.taxtmi.com/caselaws?id=793867 Anti-dumping duty remains recoverable on imports made while a valid notification is in force, even if the notice and adjudication occur after expiry, because liability accrues on import and is preserved by the Customs recovery provisions. Section 9A(2A) did not protect goods cleared into the Domestic Tariff Area by a 100% EOU where the claimed manufacturing activity was not proved. The Gujarat HC also upheld the finding that mere repacking or relabelling, without a new product emerging, did not amount to manufacture under the EXIM Policy. Penalty under Section 114A was restored at the duty-equivalent rate for wilful misstatement or suppression. Anti-dumping duty was excluded from the base for CVD and SAD, and duty paid on DTA clearances could not be adjusted against the customs demand. en-us Thu, 18 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793867 Anti-dumping duty remains recoverable on imports made while a valid notification is in force, even if the notice and adjudication occur after expiry, because liability accrues on import and is preserved by the Customs recovery provisions. Section 9A(2A) did not protect goods cleared into the Domestic Tariff Area by a 100% EOU where the claimed manufacturing activity was not proved. The Gujarat HC also upheld the finding that mere repacking or relabelling, without a new product emerging, did not amount to manufacture under the EXIM Policy. Penalty under Section 114A was restored at the duty-equivalent rate for wilful misstatement or suppression. Anti-dumping duty was excluded from the base for CVD and SAD, and duty paid on DTA clearances could not be adjusted against the customs demand. Case-Laws Customs Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793867