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<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> </head> <body> <div style="font-family:Verdana, Geneva, sans-serif; font-size:12px; text-align:justify"> <table width="800" border="0" style="border:1px solid #ccc;padding:5px;" align="center" cellpadding="6" cellspacing="0"> <tr> <td align="left" valign="top"> <br /> Supreme Court <br /><br /> Anti-dumping duty not payable in ‘gap’ between provisional and final duty<br /><br /> MANU/SC/1062/2015 - (23 Sep 2015)<br /><br /> </td> </tr> <tr> <td align="left" valign="top">Commissioner of Customs, Bangalore v. G.M. Exports and Ors.</td> </tr> <tr> <td align="left" valign="top" style="background-color:#FDEDCE"><strong>Disagreeing with findings of the Bombay and Kerala High Courts, the Supreme Court held that assessees were not liable to pay anti-dumping duty in the interregnum period between the provisional and final impost. It determined an absurdity would result if the rationale of the Department was acceded to. Reading Indian legislation against ratified WTO provisions, the Court noted a difference in the manner in which the duration of duties was treated: whereas Indian legislation only spoke of the date of imposition, the WTO instead provided for a period in which the duty could be collected.</strong></td> </tr> <tr> <td align="left" valign="top" ><strong>Relevant : Section 9A Customs Tariff nActCompID=75657, 1975 Reliance Industries Ltd. v. Designated Authority and Ors. <manuid>MANU/SC/4106/2006<manuid> ACCE, Calcutta Division v. National Tobacco Co. of India Ltd. <manuid>MANU/SC/0377/1972MANU/SC/0377/1972</manuid></strong></td> </tr> <tr> <td align="left" valign="top" ><strong>Tags : Anti dumping, duty, gap, provisional, final</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <!--<td><strong>Source : <a target="_new" href="http://www.manupatrafast.com/">newsroom.manupatra.com</a></strong></td>--> <td align="left" valign="top"><strong>Source : newsroom.manupatra.com</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <td align="left" valign="top">Regards</td> </tr> <tr> <td align="left" valign="top">Team Manupatra</td> </tr> <tr> <td align="left" valign="top"> </td> </tr> </table> </div> </body> </html>