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

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..... s 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.28/2011-Customs, dated 8th July 2011 on the .....

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..... 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 expiry of the aforesaid period of five years has not come to con .....

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..... n. 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 except in cases where the DGAD initiates a review before expiry of such five year period. I .....

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