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)
Anti-dumping duty adjustment: provisional excesses must be refunded and higher final duties are not additionally collected. Where the Central Government, based on the designated authority's final findings, fixes an anti-dumping duty higher than a previously imposed provisional duty, the importer need not pay the difference; where the final duty is lower than the provisional duty already collected, the excess must be refunded; and if a provisional duty is withdrawn under the withdrawal provision, any provisional duty already collected shall be refunded to the importer.
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Provisions expressly mentioned in the judgment/order text.
Anti-dumping duty adjustment: provisional excesses must be refunded and higher final duties are not additionally collected.
Where the Central Government, based on the designated authority's final findings, fixes an anti-dumping duty higher than a previously imposed provisional duty, the importer need not pay the difference; where the final duty is lower than the provisional duty already collected, the excess must be refunded; and if a provisional duty is withdrawn under the withdrawal provision, any provisional duty already collected shall be refunded to the importer.
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