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of <h1>Rule 27: Anti-Dumping Duties May Apply Retrospectively if Circumvention is Found, Per Customs Tariff Rules, 1995.</h1> Rule 27 of the Customs Tariff Rules, 1995, addresses the determination of circumvention of anti-dumping duties. If the designated authority determines that circumvention exists, it may recommend imposing anti-dumping duties on imports circumventing existing duties or originating from countries not previously notified. This duty can be applied retrospectively from the investigation's initiation date. The designated authority must issue a public notice of its findings, and the Central Government may extend the anti-dumping duty based on these recommendations, effective from the investigation's initiation or another recommended date.
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