Allowed
Allianz Global v. Commissioner, Customs -New Delhi(Icd Tkd)(Import)
CESTATC/50338/2021
Case brief
AI extract
What is this about?
The Customs Appeal Tribunal allowed the appeal by setting aside the impugned order. The court held that anti-dumping duty under the Notification dated 12.06.2017 could not apply as the Bill of Entry was dated before the Gazette publication of the Notification. The classification issue was left open.
What did the court decide?
The impugned order dated 02.07.2020 is set aside; the appeal is allowed as anti-dumping duty could not have been imposed.