Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (From Rule 1 to Annexure 3)
Commencement of anti-dumping duty: effective on Gazette publication, with exceptions for provisional imposition and limited retrospective levy. Anti-dumping duty ordinarily takes effect from publication in the Official Gazette. If a provisional duty was imposed and the designated authority later issues a final finding of injury or threat (with a finding that absence of provisional duty would have led to injury), definitive duty may be levied from the provisional imposition date. Statutory provisions permit a limited retrospective levy from a date preceding provisional imposition where conditions are met, subject to safeguards that bar retrospective duty on imports entered before investigation initiation or before breach of a price undertaking, though violation may cause provisional duty to be treated as effective from the date of violation.
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.
Commencement of anti-dumping duty: effective on Gazette publication, with exceptions for provisional imposition and limited retrospective levy.
Anti-dumping duty ordinarily takes effect from publication in the Official Gazette. If a provisional duty was imposed and the designated authority later issues a final finding of injury or threat (with a finding that absence of provisional duty would have led to injury), definitive duty may be levied from the provisional imposition date. Statutory provisions permit a limited retrospective levy from a date preceding provisional imposition where conditions are met, subject to safeguards that bar retrospective duty on imports entered before investigation initiation or before breach of a price undertaking, though violation may cause provisional duty to be treated as effective from the date of violation.
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