https://www.taxtmi.com/article/detailed?id=16473 Circumvention in anti-dumping law refers to trade restructuring designed to avoid the levy and remedial effect of anti-dumping duty without genuine economic justification. Indian law addresses such practices through Section 9A of the Customs Tariff Act, 1975 and Rule 25 of the Anti-Dumping Rules, 1995, enabling authorities to investigate changes in trade patterns, product modification, third-country routing, assembly or completion operations, and manipulation of exporter or distribution channels. The framework focuses on economic substance rather than form and permits extension of duty where imports are shown to be designed to defeat the anti-dumping regime. en-us Fri, 22 May 2026 07:07:22 +0530 Fri, 22 May 2026 07:07:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16473 Circumvention in anti-dumping law refers to trade restructuring designed to avoid the levy and remedial effect of anti-dumping duty without genuine economic justification. Indian law addresses such practices through Section 9A of the Customs Tariff Act, 1975 and Rule 25 of the Anti-Dumping Rules, 1995, enabling authorities to investigate changes in trade patterns, product modification, third-country routing, assembly or completion operations, and manipulation of exporter or distribution channels. The framework focuses on economic substance rather than form and permits extension of duty where imports are shown to be designed to defeat the anti-dumping regime. Articles Customs - Import - Export - SEZ Fri, 22 May 2026 07:07:22 +0530 https://www.taxtmi.com/article/detailed?id=16473