Safeguard duty refund applies when the final duty is lower than provisional duty collected after investigation Rule 15 provides for adjustment where a provisional safeguard duty has been imposed and collected before completion of an investigation. If the safeguard measure imposed as a duty after the investigation is concluded is lower than the provisional measure already collected, the differential amount is to be refunded to the importer.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Safeguard duty refund applies when the final duty is lower than provisional duty collected after investigation
Rule 15 provides for adjustment where a provisional safeguard duty has been imposed and collected before completion of an investigation. If the safeguard measure imposed as a duty after the investigation is concluded is lower than the provisional measure already collected, the differential amount is to be refunded to the importer.
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