Section 20(2) in Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on dumped Articles for Determination of Injury) Rules, 1995
(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 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 :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.] [Inserted by Notification No. G.S.R. 521(E), dated 15.7.1999 (w.e.f. 1.1.1995)]
