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of <h1>Amendment to Section 9AA: Central Govt Can Reduce Anti-Dumping Duties When Importer Overpays Actual Margin of Dumping</h1> Clause 56 of the Finance Bill, 2011 proposes an amendment to section 9AA of the Customs Tariff Act. It allows the Central Government to reduce anti-dumping duties when an importer demonstrates that they have paid more than the actual margin of dumping on an article. This amendment empowers an authorized officer to determine if the duty exceeds the actual margin, and if so, the excess duty will be refunded to the importer.
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