Self-assessment obligation: importers must declare anti-dumping duty liability on online bills of entry or face penal action. Importers and CHAs must, under the self-assessment regime, correctly declare the leviability of Anti Dumping Duty in online Bills of Entry; failure to declare or pay applicable ADD detected during examination or audit will attract severe penal action, and any implementation difficulties should be reported to the Commissioner.
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.
Self-assessment obligation: importers must declare anti-dumping duty liability on online bills of entry or face penal action.
Importers and CHAs must, under the self-assessment regime, correctly declare the leviability of Anti Dumping Duty in online Bills of Entry; failure to declare or pay applicable ADD detected during examination or audit will attract severe penal action, and any implementation difficulties should be reported to the Commissioner.
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