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Tax Litigation · 8 July 2026

Anti-Dumping Duty Sunset Reviews: How Continuation Is Decided and Challenged

An explainer on sunset reviews of anti-dumping duty in India, what the Designated Authority examines, and why change-in-circumstances arguments need review-period data.

By S&S Co. Advocates & Solicitors · Published 8 July 2026 · Informational content, not legal advice

About this article: A general explainer prepared by S&S Co. Advocates & Solicitors on a recurring type of dispute. It does not report a specific judgment or order, names no parties and gives no case citation, so it should not be cited as authority. Law and practice change; please verify against the current statute and primary sources before relying on it.

Anti-dumping duty is imposed for a fixed term, ordinarily five years, and can be continued after a sunset review conducted by the Designated Authority under the Customs Tariff Act, 1975 and the Anti-Dumping Rules, 1995. The review asks whether the expiry of the duty would be likely to lead to a continuation or recurrence of dumping and injury to the domestic industry.

The Authority's analysis normally looks at import volumes, price undercutting, the state of the domestic industry and the likely behaviour of exporters if the duty lapses. Importers who oppose continuation often argue that market conditions have changed, for example through new global capacity or a change in the exporting country's domestic pricing.

An appeal against a continuation notification lies to CESTAT. The Tribunal generally examines whether the Authority's process and reasoning meet the statutory requirements rather than substituting its own view of the market. Submissions that look forward, without contemporaneous data for the review period, are harder to sustain than evidence directed at the findings actually recorded.

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