Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Second Amendment Rules, 2021 - 84/2021 - Customs - Non Tariff
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Anti-absorption review enables modification of anti-dumping duty where duty is absorbed, with possible retrospective application. The amendment creates an anti-absorption review allowing the designated authority to reassess and recommend modification of the form, basis or quantum of anti-dumping duty where export prices decline post-duty imposition without commensurate cost changes; reviews are limited to re-computation of dumping and injury margins, may be initiated by domestic industry or suo motu, permit provisional assessments and guarantees, require notification to the exporting government, and must generally conclude within six months subject to a limited extension.
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.
Anti-absorption review enables modification of anti-dumping duty where duty is absorbed, with possible retrospective application.
The amendment creates an anti-absorption review allowing the designated authority to reassess and recommend modification of the form, basis or quantum of anti-dumping duty where export prices decline post-duty imposition without commensurate cost changes; reviews are limited to re-computation of dumping and injury margins, may be initiated by domestic industry or suo motu, permit provisional assessments and guarantees, require notification to the exporting government, and must generally conclude within six months subject to a limited extension.
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