https://www.taxtmi.com/caselaws?id=270495 Rule 23(2) on concluding an anti-dumping review within twelve months is construed as directory, not absolute, where Rule 23(3) applies Rule 17 mutatis mutandis. The incorporation brings in the first proviso to Rule 17(1) unless excluded by the review scheme, so a limited six-month extension remains available in special circumstances. The construction is supported by the similarity between review and investigation procedures and by Article 11.4 of the WTO Anti-Dumping Agreement, which uses the term "normally" in relation to the twelve-month period. en-us Wed, 06 Jan 2016 00:00:00 +0530 Thu, 12 May 2016 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270495 Rule 23(2) on concluding an anti-dumping review within twelve months is construed as directory, not absolute, where Rule 23(3) applies Rule 17 mutatis mutandis. The incorporation brings in the first proviso to Rule 17(1) unless excluded by the review scheme, so a limited six-month extension remains available in special circumstances. The construction is supported by the similarity between review and investigation procedures and by Article 11.4 of the WTO Anti-Dumping Agreement, which uses the term "normally" in relation to the twelve-month period. Case-Laws Customs Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270495