The costs toward destruction, demurrage and detention charges incurred till the time of destruction or disposal of the goods, as the case may be, is borne by the right holder.
For trade defense measures:
Chile 9:
In paragraph 84, Section III) Trade policies by measure – 2) Measures directly affecting imports –viii) Contingency measures, a) Antidumping and countervailing measures, the Report of the Secretariat gives background on the Court of Appeal concerning Customs Duties, Excise and Tax Services (CESTAT). It is noted that between 2006 and October 2010 seven (7) of the forty (40) appeals before the CESTAT regarding applied antidumping and countervailing duties were solved.
Can India point out the reasons for this apparently low rate of resolution in the indicated period. Can India indicate if the CESTAT has set time limits within which it should solve these issues, and what are these timelines?
Reply: Section 129B (2A) of the Customs Act, 1962 (CA 62) provides that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) shall dispose off the appeals, as far as possible, within a period of three years from the date of filing of appeal. The procedures for filing and handling of appeals are prescribed in the CESTAT Procedure Rules, 1982. The CESTAT is settling a large number of cases every year inclusive of cases relating to antidumping and countervailing measures.
