Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 › Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995

Rule 13. Levy of provisional duty

Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995

Official text

Rule 13. Levy of provisional duty. — The Central Government may, on the basis of the preliminary findings recorded by the designated authority, impose a provisional duty not exceeding the margin of dumping:

Provided that no such duty shall be imposed before the expiry of sixty days from the date of the public notice issued by the designated authority regarding its decision to initiate investigations:

Provided further that such duty shall remain in force only for a period not exceeding six months which may upon request of the exporters representing a significant percentage of the trade involved be extended by the Central Government to nine months.

Judgments on Rule 13

  • Import vs M/S. Samarth Industries — Bombay High Court, 15 Dec 2011. Where a provisional anti-dumping duty has been levied under Section 9A(2) of the Customs Tariff Act, 1975, the final anti-dumping duty may validly be imposed with effect from the date of imposition of the provisional…
  • M/S.Jaswal Neco Ltd vs Commnr. Of Customs, Visakhapatnam — Supreme Court of India, 4 Aug 2015. Anti-dumping duty is a distinct levy, imposed and collected in a manner different from customs duty, and therefore does not enter the value for computing additional duty under Section 3(2) or special additional duty…