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    <title>2020 (1) TMI 211 - RAJASTHAN HIGH COURT</title>
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    <description>Interim relief against safeguard-duty recovery on imported solar cells and modules was refused because the Court found the statutory basis for the safeguard measure was supported by the Director General&#039;s assessment of import surge, domestic market share, sales, production, capacity utilisation, profitability, inventory, price undercutting, and causation of serious injury. The Court also noted that the importer had participated in the investigation despite awareness of the likely levy, and that the power purchase arrangement contained a change-in-law mechanism reducing any claimed financial prejudice. Continuance of interim protection was held likely to defeat the object of the safeguard measure and prejudice the domestic industry.</description>
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      <link>https://www.taxtmi.com/caselaws?id=390598</link>
      <description>Interim relief against safeguard-duty recovery on imported solar cells and modules was refused because the Court found the statutory basis for the safeguard measure was supported by the Director General&#039;s assessment of import surge, domestic market share, sales, production, capacity utilisation, profitability, inventory, price undercutting, and causation of serious injury. The Court also noted that the importer had participated in the investigation despite awareness of the likely levy, and that the power purchase arrangement contained a change-in-law mechanism reducing any claimed financial prejudice. Continuance of interim protection was held likely to defeat the object of the safeguard measure and prejudice the domestic industry.</description>
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