Supreme Court Rules Anti-Dumping Duties Cannot Be Imposed Retroactively Between Provisional and Final Stages Under Customs Tariff Act.

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....Levy of Anti-Dumping Duty - Time gap between end of the provisional ADD and levy of Final ADD - upon a harmonious conjoint reading of Customs Rules read with Section 9 of the Customs Tariff Act, 1975 the duty for the intervening period, when the provisional duty had lapsed could not be collected retroactively. - SC....