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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioner of Customs (All) Chief Commissioner of Customs & Central 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Provided further that where a review initiated before the expiry of the aforesaid 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 b....