Unpaid anti-dumping duty on imported goods may be recovered...

Unpaid anti-dumping duty on imported goods may be recovered through the Customs Act recovery framework even after self-assessment and clearance for home consumption, provided the levy arises under an applicable notification and recovery requirements are met. The customs machinery applies to anti-dumping duty for assessment, non-levy, short-levy, interest and recovery. IGST on imports is calculated on an aggregate that includes customs duties and qualifying sums chargeable as additions to customs duty; unpaid anti-dumping duty may therefore increase the IGST base. Recovery of consequential IGST remains distinct from altering the applicable IGST rate, which requires separate statutory authority.