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 absorption permits retrospective modification of duty form, basis, or quantum following findings and recommendations. Countervailing duty absorption allows the designated authority, upon finding absorption of an existing duty, to recommend changes to the duty's form, basis, quantum, or both for affected imports. Such changes may apply retrospectively from the initiation of the absorption investigation. The authority must issue a public notice of its findings, and the Central Government may implement the recommended modification from the investigation-initiation date or another recommended date.
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 absorption permits retrospective modification of duty form, basis, or quantum following findings and recommendations.
Countervailing duty absorption allows the designated authority, upon finding absorption of an existing duty, to recommend changes to the duty's form, basis, quantum, or both for affected imports. Such changes may apply retrospectively from the initiation of the absorption investigation. The authority must issue a public notice of its findings, and the Central Government may implement the recommended modification from the investigation-initiation date or another recommended date.
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