https://www.taxtmi.com/caselaws?id=799363 Countervailing Duty and Anti-Dumping Duty liabilities for imports made while levy notifications were in force remain recoverable after those notifications expire; expiry does not extinguish accrued obligations, and Customs Act recovery provisions apply. Valid Advance Authorisations, supported by export-obligation discharge, redemption and utilisation evidence, attract conditional exemption from these duties. For imports outside such authorisations, liability requires proof that each imported item retains the essential character of a casting, rather than merely being a wind-generator component. Extended limitation requires deliberate suppression or wilful misstatement intended to evade duty; prior departmental knowledge defeats that basis, while demands beyond the statutory outer limit are barred. Compliant authorised imports and goods not proved to be castings carry no consequential fiscal liability. en-us Fri, 18 Sep 2026 00:00:00 +0530 Mon, 21 Sep 2026 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799363 Countervailing Duty and Anti-Dumping Duty liabilities for imports made while levy notifications were in force remain recoverable after those notifications expire; expiry does not extinguish accrued obligations, and Customs Act recovery provisions apply. Valid Advance Authorisations, supported by export-obligation discharge, redemption and utilisation evidence, attract conditional exemption from these duties. For imports outside such authorisations, liability requires proof that each imported item retains the essential character of a casting, rather than merely being a wind-generator component. Extended limitation requires deliberate suppression or wilful misstatement intended to evade duty; prior departmental knowledge defeats that basis, while demands beyond the statutory outer limit are barred. Compliant authorised imports and goods not proved to be castings carry no consequential fiscal liability. Case-Laws Customs Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799363