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TMI Blog2018 (1) TMI 1568X X X X Extracts X X X X X X X X Extracts X X X X ..... i-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - HELD THAT:- There is no doubt that, as on the date of filing of entry, the provisional anti-dumping duty was no longer in force. The final anti-dumping duty came into force only a few days after the presentation of bill of entry. Under Section 15 of Customs Act, 1962, the relevant date for determining duty liability i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rance of the goods. The lower authorities have held that all duties that subsist on the date of payment are required to be discharged. 2. Appellant had imported tyres, tubes and flaps invoiced at US$ 82080 and filed Bill of Entry No. 841627/20-7-2007 which was assessed on 26th September, 2007; duty liability was discharged on 28th September, 2007. Anti-dumping duty, imposed vide Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 was limited to such imports on which provisional anti-dumping duty had already been collected and that would not find application here. 5. There is no doubt that, as on the date of filing of entry, the provisional anti-dumping duty was no longer in force. The final anti-dumping duty came into force onl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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