Seeks to further amend Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidised Articles and for Determination of Injury) Rules, 1995 to enable provisional assessment in anti-circumvention investigation and make certain other miscellaneous changes. - 11/2021 - Customs - Non Tariff
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Provisional assessment in anti circumvention investigations allows guarantees from importers pending government decision on duty applicability. The rules authorize provisional assessment and the requirement of a guarantee in anti circumvention investigations to secure duties pending the Central Government's decision; they replace references to Collector of Customs with Principal Commissioner or Commissioner of Customs and allow the term 'domestic industry' to be interpreted as referring to the rest of the producers. The amendments also mandate that specified reviews be completed at least three months prior to expiry of the duty under review and make procedural rules applicable mutatis mutandis to such reviews.
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.
Provisional assessment in anti circumvention investigations allows guarantees from importers pending government decision on duty applicability.
The rules authorize provisional assessment and the requirement of a guarantee in anti circumvention investigations to secure duties pending the Central Government's decision; they replace references to Collector of Customs with Principal Commissioner or Commissioner of Customs and allow the term "domestic industry" to be interpreted as referring to the rest of the producers. The amendments also mandate that specified reviews be completed at least three months prior to expiry of the duty under review and make procedural rules applicable mutatis mutandis to such reviews.
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