Anti Dumping Duty.pdf

In a significant ruling, the Gujarat High Court in Ahmadabad has clarified that anti-dumping duty cannot be levied based on a notification issued after the goods have been cleared. This decision, in a special civil application (R/Special Civil Application No. 22502 of 2019), overturns an earlier order by the Adjudicating Authority and remits the case for reconsideration in light of relevant Supreme Court judgments.

Key Findings:

- The court relied on precedents such as Salonah Tea Co. Ltd. vs. Superintendent of Taxes Nowgong & Ors., HMM Ltd. vs. Administrator Bangalore City Corporation, and New Kamal vs. Union of India to reach its conclusion.
- Perfect Importers & Distributors was ordered to be refunded the anti-dumping duty paid, along with interest at 6% per annum from the date of levy until final payment.

Contact Information:

- Law Firm: Majesty Legal
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