Collection of anti-dumping duty beyond the validity period – Regarding.

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....ief Commissioners of Central Excise and Customs (All), Director General, Directorate General of Revenue Intelligence, Commissioners of Customs (All), Commissioners of Central Excise and Customs (All). Madam/Sir, Subject: Collection of anti-dumping duty beyond the validity period - Regarding.        I am directed to refer to the Board's Circular No.28....

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.... of 5 years from the date of its initial imposition. 3.    Since in the said case, the DGAD had not initiated any sunset review, the levy under notification (No.100/2005-Customs) could not have been extended (for one year) in terms of the 2nd Proviso to Section 9A (5) of the Customs Tariff Act, which reads as under: "Provided further that where a review initiated before the ex....

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....-dumping duty can be collected only for a period of five years from the date of its imposition. Generally by virtue of sub-section (2) of section 9A of the Customs tariff Act, 1975, the anti-dumping duty levied in pursuance of final findings of the Directorate General of Anti-Dumping and Allied Duties (DGAD) is effective for a period of five years from the date of imposition of provisional duty ex....