2008 (9) TMI 367

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..... spondent. [Order per : B.S.V. Murthy, Member (T)]. - The respondents had imported Phenol from Singapore and the dispute is whether the importer is liable to pay safeguard duty at 10% according to the Notification No. 73/2001 dt. 28-6-2001 as amended by the Notification No. 38/2002 dt. 12-4-2002. It is not in dispute that the bills of entry were filed during the period from 1-1-2001 to 25-2-2002 w .....

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