https://www.taxtmi.com/highlights?id=105353 Unpaid anti-dumping duty on imported goods may be recovered through the Customs Act recovery framework even after self-assessment and clearance for home consumption, provided the levy arises under an applicable notification and recovery requirements are met. The customs machinery applies to anti-dumping duty for assessment, non-levy, short-levy, interest and recovery. IGST on imports is calculated on an aggregate that includes customs duties and qualifying sums chargeable as additions to customs duty; unpaid anti-dumping duty may therefore increase the IGST base. Recovery of consequential IGST remains distinct from altering the applicable IGST rate, which requires separate statutory authority. en-us Fri, 23 Oct 2026 16:40:50 +0530 Fri, 23 Oct 2026 16:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105353 Unpaid anti-dumping duty on imported goods may be recovered through the Customs Act recovery framework even after self-assessment and clearance for home consumption, provided the levy arises under an applicable notification and recovery requirements are met. The customs machinery applies to anti-dumping duty for assessment, non-levy, short-levy, interest and recovery. IGST on imports is calculated on an aggregate that includes customs duties and qualifying sums chargeable as additions to customs duty; unpaid anti-dumping duty may therefore increase the IGST base. Recovery of consequential IGST remains distinct from altering the applicable IGST rate, which requires separate statutory authority. Highlights Customs Fri, 23 Oct 2026 16:40:50 +0530 https://www.taxtmi.com/highlights?id=105353