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of <h1>New Rules for Anti-Absorption Reviews in Customs Tariff Amendments Allow Reassessment of Countervailing Duties in India.</h1> The Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Second Amendment Rules, 2021, introduces new provisions for anti-absorption reviews. It allows for the reassessment of countervailing duties if export prices decrease without significant changes in resale prices in India, potentially rendering duties ineffective. The amendment outlines procedures for initiating investigations, either through applications by interested parties or suo motu by authorities, and sets timelines for concluding investigations. It also permits retrospective modifications of duties if absorption is confirmed, with the designated authority required to issue public notices of findings.
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