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

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..... missioner 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. I .....

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..... xtension. 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-dump .....

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..... n extending the levy has been issued, before the expiry of the parent notification. Unless such revalidation or extension is carried out by a fresh notification, the collection of final anti-dumping duty should cease on the completion of five years as mentioned above. Where the findings in a review are notified after the lapse of the parent notification, the notification in such cases would be eff .....

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