Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
Tested party selection: functional analysis identified the least complex unit as the appropriate tested party, altering the transfer pricing adjustmen...
Amends Notification No. 18/2021-Customs (ADD) to extend the existing anti-dumping duty on imports of Polyethylene Terephthalate resin having an intrinsic viscosity of 0.72 decilitres per gram or higher, falling under tariff items 3907 61 90 and 3907 69 90, originating in or exported from China PR. The duty is continued notwithstanding the prior sunset provision and remains in force up to and inclusive of 26 June 2026, unless earlier revoked, superseded, or amended, thereby maintaining levy of anti-dumping duty on the specified imports during the extended period.
Amends Notification No. 18/2021-Customs (ADD) to extend the existing anti-dumping duty on imports of Polyethylene Terephthalate resin having an intrinsic viscosity of 0.72 decilitres per gram or higher, falling under tariff items 3907 61 90 and 3907 69 90, originating in or exported from China PR. The duty is continued notwithstanding the prior sunset provision and remains in force up to and inclusive of 26 June 2026, unless earlier revoked, superseded, or amended, thereby maintaining levy of anti-dumping duty on the specified imports during the extended period.
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