No Anti-Dumping Duty Payable When No Levy Existed on Date of Import: CESTAT

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No Anti-Dumping Duty Payable When No Levy Existed on Date of Import: CESTAT

Indirect Taxes

Published on

12/03/2026

By Mariya Paliwala

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench has held that anti-dumping duty (ADD) cannot be imposed on imported goods if no such duty was in force on the date of filing the Bill of Entry, reiterating that the relevant date for determining duty liability is the date of import. The bench…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Anti-Dumping Duty

No Anti-Dumping Duty Payable When No Levy Existed on Date of Import: CESTAT

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