Section 20(2)(b) in Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on dumped Articles for Determination of Injury) Rules, 1995
(b)in the circumstances referred to in sub-section (3) of Section 9-A 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 :