Madras HC Directs Customs to Address plea on exact Timing of Anti-Dumping Duty Notification

S and T Plastic Machines Private Limited Vs Commissioner of Customs (Madras High Court) Madras High Court recently addressed a writ petition filed by S and T Plastic Machines Private Limited against the Commissioner of Customs concerning a show cause notice dated October 30, 2024. The notice alleges that anti-dumping duty is applicable to the company’s imported goods because the Entry Inwards of the vessel occurred at 22:12 hours on December 22, 2023, which was after the e-gazette notification imposing the duty was digitally signed at 21:48:35 IST on the same day. S and T Plastic Machine...