Amendment of section 9A.
100. In section 9A of the Customs Tariff Act,—
(i) in sub-section (1), for the words "any article is exported", the words "any article is exported by an exporter or producer" shall be substituted;
(ii) after sub-section (6), the following sub-section shall be inserted, namely:—
"(6A) The margin of dumping in relation to an article, exported by an exporter or producer, under inquiry under sub-section (6) shall be determined on the basis of records concerning normal value and export price maintained, and information provided, by such exporter or producer:
Provided that where an exporter or producer fails to provide such records or information, the margin of dumping for such exporter or producer shall be determined on the basis of facts available.";
(iii) for sub-section (8), the following sub-section shall be substituted and shall always be deemed to have been substituted on and from the 1st day of January, 1995, namely:—
"(8) The provisions of the Customs Act, 1962 (52 of 1962) and the rules and regulations made thereunder, including those relating to the date for determination of rate of duty, assessment, non-levy, short levy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act."
Notes on Clauses:
Clause 100 of the Bill seeks to amend section 9A of the Customs Tariff Act as follows,-
(a) sub-clause (i) seeks to insert the words "by an exporter or producer" in sub-section (1).
(b) sub-clause (ii) seeks to insert a new sub-section (6A) to provide that the margin of dumping in relation to an article exported by an exporter or producer shall be determined on the basis of records concerning normal value and export price maintained by such exporter or producer.
(c) sub-clause (iii) seeks to extend the machinery provisions of the Customs Act, 1962 including those relating to, the date for determination of rate of duty, assessment, non-levy, short levy, refunds, interest, appeals, offences and penalties to section 9A in respect of anti dumping duty with retrospective effect.
