What will be the dates of commencement of the definitive anti-dumping duty in the following cases under Section 9A of the Customs Tariff Act, 1975 and the rules made thereunder : (i) Where anti-dumping duty is imposed re

CS Professional · Advanced Tax Laws · PYQS · December 2022
What will be the dates of commencement of the definitive anti-dumping duty in the following cases under Section 9A of the Customs Tariff Act, 1975 and the rules made thereunder : (i) Where anti-dumping duty is imposed retrospectively from a date prior to the date of imposition of provisional duty.

Answer & Explanation:

The Central Government has power to levy anti-dumping duty on dumped articles in accordance with the provisions of section 9A of the Customs Tariff Act, 1975 and the rules framed thereunder. In a case where anti-dumping duty is imposed retrospectively under section 9A(3) from a date prior to the date of imposition of provisional duty, the date of commencement of anti-dumping duty will be such prior date as may be notified in the notification imposing anti-dumping duty retrospectively, but not beyond 90 days from the date of such notification of provisional duty.

Topics: Customs Act

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