Retrospective anti-dumping duty: final ADD may be collected for the interregnum when imposed from the provisional levy date. The Law Ministry's view, endorsed by a tribunal, allows imposition of a final anti-dumping duty with retrospective effect from the date of provisional imposition, making duty payable for the intervening period after provisional duty lapsed; customs should collect the final duty on imposition and finalize pending assessments accordingly, while the existing rule requiring refund when final duty is lower remains operative.
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.
Retrospective anti-dumping duty: final ADD may be collected for the interregnum when imposed from the provisional levy date.
The Law Ministry's view, endorsed by a tribunal, allows imposition of a final anti-dumping duty with retrospective effect from the date of provisional imposition, making duty payable for the intervening period after provisional duty lapsed; customs should collect the final duty on imposition and finalize pending assessments accordingly, while the existing rule requiring refund when final duty is lower remains operative.
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