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Countervailing duty refunds protect importers when final duty is lower, or provisional duty is withdrawn after investigation. Countervailing duty treatment depends on the comparison between provisional duty collected and duty fixed after final findings. An importer is not liable for any additional amount where final duty exceeds provisional duty. Where final duty is lower, the excess provisional duty collected must be refunded. Any provisional duty collected must also be refunded if the provisional duty is withdrawn under rule 20(3).
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Countervailing duty refunds protect importers when final duty is lower, or provisional duty is withdrawn after investigation.
Countervailing duty treatment depends on the comparison between provisional duty collected and duty fixed after final findings. An importer is not liable for any additional amount where final duty exceeds provisional duty. Where final duty is lower, the excess provisional duty collected must be refunded. Any provisional duty collected must also be refunded if the provisional duty is withdrawn under rule 20(3).
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