Customs Tariff

Customs Tariff Act, 1975

— S. 9-A (as it stood prior to 2004 amendment) and S. 2 — Anti-dumping duty — Taxable event — Anti-dumping duty, held, is not part of the duty leviable under Customs Act, 1962 — Hence, it does not automatically attract the provisions thereof — Therefore, in the absence of an enabling provision, the doctrine of incorporation by reference, could not be invoked to apply the provisions of S. 15(1), Customs Act to determine the taxable event for the purpose of imposing anti-dumping duty — Taxable event, therefore, was on importation of the goods and not when the goods crossed the customs barrier — Where the goods had entered the territory of the country prior to the issuance of Notification No. 55/2002-Cus. dated 22-5-2002 imposing anti-dumping duty but were cleared on the date of issuance of that notification, held, import stood completed when the goods had entered the territory of the country — Mischief, the 2004 amendment sought to suppress, taken into consideration — Taxing provisions, held, should be given strict interpretation and where two interpretations are possible, held, the court would ordinarily interpret the provision in favour of the taxpayer and against the Revenue, (2006) 7 SCC 714-A

Customs Tariff

Customs Tariff Act, 1975

— S. 9-A — Noti. No. 55/2002-Cus. dated 22-5-2002 — Held, on face value prospective and not retrospective, (2006) 7 SCC 714-B