Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
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)
Investigation of countervailing duty absorption may be initiated on application or suo motu with provisional assessment. Investigations to determine alleged absorption of countervailing duty may be initiated on application or suo motu when sufficient evidence exists; the exporting government must be notified before initiation. The Central Government may order provisional assessment and require importer guarantees on recommendation. Procedural and evidentiary rules apply mutatis mutandis, with review limited to recomputation of subsidy and injury margins where injury and causation were already established, and investigations must be concluded within the prescribed timeframe, extendable in special circumstances.
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.
Investigation of countervailing duty absorption may be initiated on application or suo motu with provisional assessment.
Investigations to determine alleged absorption of countervailing duty may be initiated on application or suo motu when sufficient evidence exists; the exporting government must be notified before initiation. The Central Government may order provisional assessment and require importer guarantees on recommendation. Procedural and evidentiary rules apply mutatis mutandis, with review limited to recomputation of subsidy and injury margins where injury and causation were already established, and investigations must be concluded within the prescribed timeframe, extendable in special circumstances.
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