We had imported plastic processing machines and deposited them in a bonded warehouse before the imposition of anti-dumping duty (ADD) on such goods through notification no.21/2025-Cus (ADD) dated 26th June 2025. Now, we want to clear the goods in DTA but the Customs say that we have to pay the ADD. Our argument is that ADD was imposed after importation of the goods. Who is correct?
I think you are correct because ADD on your item did not exist when the taxable event i.e. importation of goods occurred. However, in the case of LSML Pvt. Ltd [(2022) 1, Centax 18

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