With reference to section 9A(1A) of the Customs Tariff Act, 1975, mention the ways that constitute circumvention of antidumping duty imposed on an…

CA Final · Indirect Tax Laws · MTP · September 2025
With reference to section 9A(1A) of the Customs Tariff Act, 1975, mention the ways that constitute circumvention of antidumping duty imposed on an article which may warrant action by the Central Government.

Suggested Answer and Working Notes:

As per section 9A(1A) of the Customs Tariff Act, 1975, following are the ways that would constitute circumvention (avoiding levy of duty by unscrupulous means) of antidumping duty imposed on an article that may warrant action by the Central Government: (i) altering the description or name or composition of the article subject to such anti-dumping duty, (ii) import of such article in an unassembled or disassembled form, (iii) changing the country of its origin or export, or (iv) any other manner, whereby the anti-dumping duty so imposed is rendered ineffective. In such cases, investigation can be carried out by Central Government and then anti dumping can be imposed on such articles.

Topics: Customs: Types of Duty

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic