SME Chatroom: Anti-dumping duty can be levied with retrospective effect

Most countries have aligned their tariffs at the six-digit level.

Q1. The government has initiated anti-dumping investigations on one of our key inputs. Can any action taken affect the imports already made? Can the government impose anti-dumping duty (ADD) retrospectively? What are the actual legal provisions?

Section 9(3) of the Customs Tariff Act, 1975 empowers the government to, through a notification, levy anti-dumping duty retrospectively from a date prior to the date of imposition of anti-dumping duty, but not beyond 90 days from the date of the notification. This applies to notifications based on provisional findings of the Designated Authority, i.e. the Director General of Trade Remedies (DGTR) also. However,