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 20. Commencement of duty

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

Official text

Rule 20. Commencement of duty. —

(1) The anti-dumping duty levied under rule 13 and rule 19 shall take effect from the date of its publication in the Official Gazette.

(2) Notwithstanding anything contained in sub-rule (1) -

(a) where a provisional duty has been levied and where the designated authority has recorded a final finding of injury or where the designated authority has recorded a final finding of threat of injury and a further finding that the effect of dumped imports in the absence of provisional duty would have led to injury, the anti-dumping duty may be levied from the date of imposition of provisional duty;

(b) in the circumstances referred to in sub-section (3) of section 9A of the Act, the anti-dumping duty may be levied retrospectively from the date commencing ninety days prior to the imposition of such provisional duty:

Provided that no duty shall be levied retrospectively on imports entered for home consumption before initiation of the investigation:

Provided further that in the cases of violation of price undertaking referred to in sub-rule (6) of rule 15, no duty shall be levied retrospectively on the imports which have entered for home consumption before the violation of the terms of such undertaking:

Provided also that notwithstanding anything contained in the foregoing proviso, in case of violation of such undertaking, the provisional duty shall be deemed to have been levied from the date of violation of the undertaking or such date as the Central Government may specify in each case.

Judgments on Rule 20

  • 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…
  • Fairdeal Supplies Pvt Ltd vs Union Of India — Gujarat High Court, 24 Apr 2024. Interest on customs duty can be levied only under a substantive statutory provision operating prospectively — the Section 18(3) liability (effective 13.7.2006) does not apply to provisional assessments made earlier —…
  • 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…