Section 25(3) in Customs Tariff (Identification, Assessment and collection of countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995
(3)The domestic industry or any other interested party shall file the application seeking initiation of antiabsorption investigation normally within two years from the date of imposition of definitive countervailing duty:Provided that in view of special circumstances in a given case, for reasons to be recorded in writing, the authority may accept an application for such initiation after expiry of the said period of two years.Provided further that no such application shall be accepted in cases with less than twelve months' period remaining for the countervailing duty to expire.
