2008 (1) TMI 363

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..... rdingly, Revenue demanded differential duty – as per Rule 21 of Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles for Determination of Injury) Rules, 1995, in case of final duty being higher than the provisional duty, the differential will not be collected from the importer – appeal allowed
Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Mem .....

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..... tions conducted by the designated authority is higher than the provisional duty already imposed and collected, the differential shall not be collected from the importer. The said rule is unambiguous and clearly lay down that in case of final duty being higher than the provisional duty, the differential will not be collected from the importer. We also note that said rule was taken note by the Tribu .....

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