Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 9A Customs Tariff Act | No Retrospective Anti-Dumping Duty During Gap Between Provisional and Final Duty : CESTAT Kolkata
CESTAT Kolkata rules that anti-dumping duty cannot be levied retrospectively for the period between the lapse of provisional duty and issuance of final duty, reinforcing WTO compliance and Section 9A of the Customs Tariff Act. This protects importers from unexpected financial burdens during assessment gaps.