https://www.taxtmi.com/caselaws?id=428226 Validity of rescission of countervailing duty turned on statutory procedural preconditions: a review by the designated authority and formation of opinion by the Central Government that cessation would cause continuation or recurrence of subsidisation and injury, which must exist when imposing or discontinuing duty. Rescission issued without the designated authority's recommendation and prior completion of the sunset review lacked the foundational jurisdictional facts and was quashed. The sunset review process already commenced must be completed before any lawful revocation of the countervailing duty. en-us Fri, 02 Sep 2022 00:00:00 +0530 Tue, 27 Jan 2026 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428226 Validity of rescission of countervailing duty turned on statutory procedural preconditions: a review by the designated authority and formation of opinion by the Central Government that cessation would cause continuation or recurrence of subsidisation and injury, which must exist when imposing or discontinuing duty. Rescission issued without the designated authority's recommendation and prior completion of the sunset review lacked the foundational jurisdictional facts and was quashed. The sunset review process already commenced must be completed before any lawful revocation of the countervailing duty. Case-Laws Customs Fri, 02 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428226