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)
Circumvention of countervailing duty can trigger extension of duties and retrospective levies on circumventing imports. The designated authority may recommend imposition of an existing countervailing duty on imports found to be circumventing that duty, including imports from countries not previously notified, with such levy capable of applying retrospectively from the date of initiation of the investigation. The authority must issue a public notice of its findings, and the Central Government may extend and apply the countervailing duty as recommended.
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.
Circumvention of countervailing duty can trigger extension of duties and retrospective levies on circumventing imports.
The designated authority may recommend imposition of an existing countervailing duty on imports found to be circumventing that duty, including imports from countries not previously notified, with such levy capable of applying retrospectively from the date of initiation of the investigation. The authority must issue a public notice of its findings, and the Central Government may extend and apply the countervailing duty as recommended.
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