Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 (From Rule 1 to Annexure 4)
Countervailing duty commencement: generally from notification publication; provisional measures can backdate to imposition or violation. Countervailing duty generally takes effect from the date of publication of the notification in the Official Gazette. If a provisional duty was levied and the designated authority later finds injury or threat of injury with causation absent the provisional duty, the countervailing duty may be imposed from the date of provisional duty. In statutorily permitted circumstances the duty may be levied retrospectively from a date prior to provisional duty. Retrospective levy does not apply to imports entered before violation of an undertaking; violation may deem the provisional duty levied from the date of violation or another date specified by the Central Government.
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.
Countervailing duty commencement: generally from notification publication; provisional measures can backdate to imposition or violation.
Countervailing duty generally takes effect from the date of publication of the notification in the Official Gazette. If a provisional duty was levied and the designated authority later finds injury or threat of injury with causation absent the provisional duty, the countervailing duty may be imposed from the date of provisional duty. In statutorily permitted circumstances the duty may be levied retrospectively from a date prior to provisional duty. Retrospective levy does not apply to imports entered before violation of an undertaking; violation may deem the provisional duty levied from the date of violation or another date specified by the Central Government.
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