https://www.taxtmi.com/caselaws?id=52662 The Tribunal determined that the demand for anti-dumping duty was time-barred due to the correct declaration of the imported goods, Vitamin C Ascorbic Acid, and absence of misdeclaration. Consequently, the duty demand was set aside. Furthermore, the Tribunal ruled that interest and penalties were not applicable under Section 9A of the CTA, 1975, as it does not provide for such measures. Provisions of the Customs Act regarding confiscation and penalties were deemed inapplicable to anti-dumping duties. Therefore, interest and penalties were set aside, and the appeals were allowed. en-us Tue, 13 Jan 2004 00:00:00 +0530 Thu, 27 Jun 2024 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52662 The Tribunal determined that the demand for anti-dumping duty was time-barred due to the correct declaration of the imported goods, Vitamin C Ascorbic Acid, and absence of misdeclaration. Consequently, the duty demand was set aside. Furthermore, the Tribunal ruled that interest and penalties were not applicable under Section 9A of the CTA, 1975, as it does not provide for such measures. Provisions of the Customs Act regarding confiscation and penalties were deemed inapplicable to anti-dumping duties. Therefore, interest and penalties were set aside, and the appeals were allowed. Case-Laws Central Excise Tue, 13 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52662