https://www.taxtmi.com/caselaws?id=54173 Anti-dumping duty could be applied only if the goods were first shown to have originated in, or been exported from, the country named in the notification. On the import documents, the graphite electrodes were found to have originated in Poland and were merely transshipped through Germany during continuous sea carriage to India, so the foundational requirement for the levy was not met. The reasoning that sale terms, letter of credit, and remittance to Germany made the goods an export from Germany was rejected, and the anti-dumping duty was held not leviable, with consequential relief granted. en-us Wed, 17 Aug 2005 00:00:00 +0530 Mon, 18 Oct 2010 13:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54173 Anti-dumping duty could be applied only if the goods were first shown to have originated in, or been exported from, the country named in the notification. On the import documents, the graphite electrodes were found to have originated in Poland and were merely transshipped through Germany during continuous sea carriage to India, so the foundational requirement for the levy was not met. The reasoning that sale terms, letter of credit, and remittance to Germany made the goods an export from Germany was rejected, and the anti-dumping duty was held not leviable, with consequential relief granted. Case-Laws Customs Wed, 17 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54173