Collection of Anti-dumping duty beyond the validity period-regarding.

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....tral Excise (All) Director Generals (All) Sir/Madam, Subject: Collection of Anti-dumping duty beyond the validity period-regarding. Representations have been received from the trade that, in some cases, field formations are collecting anti-dumping duty even after the expiry of the statutorily prescribed period of levy. It has been reported that the basis for such a practice could be that the n....

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.... period of five years has not come to a conclusion before such expiry, the anti-dumping duty may continue to remain in force pending the outcome of such a review for a further period not exceeding one year." 3. From a plain reading of this provision it is evident that definitive/final anti-dumping duty can be collected only for a period of five years from the date of its imposition. Generally by....