Anti-dumping duty cannot be charged for gap period, the period between lapse of provisional duty & imposition of final duty: SC

Brief of the Case Supreme Court held In the case of Commissioner of Customs vs. M/S. G.M. Exports & Others that the final anti-dumping duty only incorporates the provisional anti-dumping duty within itself, but in the manner provided by Rule 13 of Anti-dumping rules. As per Rule 13, provisional anti-dumping rule will remain in force for a period of 6 months only which can be extended up to 9 months. Thus, it is clear that such incorporation can only be the period up to which the provisional duty can be levied and not beyond. Thus understood, it is clear that both literally, and in keeping ...