Safeguard duty commencement depends on Gazette notification, but may relate back to provisional duty after a market disruption finding. Safeguard duty under the Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002 normally takes effect from the date of publication in the Official Gazette of the notification imposing duty under rule 10 or rule 12. Where provisional duty has already been levied under section 8C(2) and the Director General records that increased imports have caused or threaten market disruption to domestic industry, the notification must specify that the safeguard duty takes effect from the date of levy of the provisional duty.
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.
Safeguard duty commencement depends on Gazette notification, but may relate back to provisional duty after a market disruption finding.
Safeguard duty under the Customs Tariff (Transitional Product Specific Safeguard Duty) Rules, 2002 normally takes effect from the date of publication in the Official Gazette of the notification imposing duty under rule 10 or rule 12. Where provisional duty has already been levied under section 8C(2) and the Director General records that increased imports have caused or threaten market disruption to domestic industry, the notification must specify that the safeguard duty takes effect from the date of levy of the provisional duty.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
