10 Bangladesh Jute Exporters under
Special Dispensation in Anti-dumping Notification
Ø Anti-Dumping Duty Revised
on Jute Imports from Bangladesh and Nepal
Ø
Jute
Products comprising of Jute Yarn/Twine (multiple folded/cabled and single),
Hessian Fabric, Jute Sacking Bags and Jute Sacking Cloth
The Ministry
of Finance (Department of Revenue), Government of India, issued Notification
No. 24/2026-Customs (ADD) on 24th September, 2026. This notification
amends the previous 2022 order to re-quantify anti-dumping duties on jute
products originating from or exported from Bangladesh and Nepal.
·
The Core Action: Following a mid-term review by
the Directorate General of Trade Remedies (DGTR), the Central Government has
officially substituted the duty tariff table for imports of specific
jute products.
·
Affected Goods: The items include Jute
Yarn/Twine, Hessian Fabric, Jute Sacking Bags, and Jute
Sacking Cloth under tariff headings 5307, 5310, 5607, or 6305.
·
Producer-Specific Tariffs: The
updated schedule outlines precise, variable duty amounts (ranging from "Nil"
to 445 USD per metric tonne) depending entirely
on the specific producer and country of origin.
·
Compliance Condition: To
qualify for these individual producer duty rates, importers must present a
valid commercial invoice containing a signed declaration from an official
of the manufacturing entity. Without it, a generic higher country-wide duty
will apply.
·
Exemptions for Sacking Cloth: Anti-dumping
duties on Jute Sacking Cloth from Bangladesh will not apply if the importer is
a manufacturer who does not make sacking bags, follows the Concessional Rate of
Duty rules, and signs an official undertaking promising the cloth will not be
converted into bags.
"Nil"
Duty Producers
Importers
pay 0 USD per metric tonne for goods from
these specific producers, provided they present a valid commercial invoice:
·
Bangladesh:
o
A. M. Jute Industries Limited (For
both Jute Yarn/Twine & Hessian Fabric)
o
Bonanza Jute Composite & Diverse Factory Ltd. (For
Jute Sacking Bags)
o
Lovely Jute Mills Limited (For
Jute Sacking Bags)
o
Natore Jute
Mills (For Jute Sacking Bags only; Note: Yarn/Twine carries a duty)
o
Nawhata Jute
Mills Ltd. (For Jute Sacking Bags)
o
Poddar Agro Industries (For
both Jute Yarn/Twine & Jute Sacking Bags)
o
Ranu Agro Industries Ltd. (For
Jute Sacking Bags)
o
Janata Jute Mills Limited (For
Hessian Fabric only; Note: Sacking
Bags & Yarn/Twine carry a duty)
·
Nepal:
o
Arihant Multi-Fibres Ltd. (For Jute
Yarn/Twine & Jute Sacking Bags; Note:
Hessian Fabric carries a duty)
o
Shree Raghupati Jute Mills Limited (For
Jute Yarn/Twine & Jute Sacking Bags; Note:
Hessian Fabric carries a duty)
High-Duty
& Residual Rates
These
producers face the highest individual tariffs, alongside the baseline penalty
rate for any unlisted producers:
·
Highest Individual Producer Duties:
o
Super Jute Mills Limited (Bangladesh): 155
USD/MT for Sacking Bags and 139 USD/MT for Jute Yarn/Twine.
o
Baba Jute Mills Private Limited (Nepal): 153
USD/MT for Sacking Bags.
o
Swastik Jute Mills (P) Ltd. (Nepal): 132
USD/MT for Hessian Fabric.
·
Residual "All Other Producers" Penalty
Rates:
o
If a producer from Bangladesh is not
explicitly named in the list of 55 companies:
§ Jute
Yarn/Twine: 445 USD/MT
§ Sacking
Bags: 283 USD/MT
§ Hessian
Fabric: 88 USD/MT
o
If a producer from Nepal is not explicitly
named in the list of 15 companies:
§ Hessian
Fabric: 292 USD/MT
§ Sacking
Bags: 247 USD/MT
§ Jute
Yarn/Twine: 119 USD/MT
[Notification
No. 24/2026-Customs (ADD) dated 24th September, 2026]
Seeks
to amend Notification No. 33/2022-Customs (ADD), dated 30th December, 2022
imposing Anti-dumping Duty on imports of Jute Products originating in or
exported from Nepal and Bangladesh, to modify the existing duty table.
G.S.R....(E).-Whereas, the designated
authority vide initiation notification No. 7/11/2024-DGTR, dated the 30th June,
2025, published in the Gazette of India, Extraordinary, Part I, Section 1, dated
the 30th June, 2025, had initiated a mid-term review under sub-section (5) of
section 9A of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred
to as the Customs Tariff Act) read with rule 23 of the Customs Tariff
(Identification, Assessment and Collection of Anti-dumping Duty on Dumped
Articles and for Determination of Injury) Rules, 1995 (hereinafter referred to
as the said rules), regarding the need for re-determination of duty in the
matter of anti-dumping duty imposed on imports of “Jute Products comprising of Jute Yarn/Twine (multiple folded/cabled and
single), Hessian Fabric, Jute Sacking Bags and Jute Sacking Cloth”
(hereinafter referred to as the subject goods), falling under tariff headings 5307, 5310, 5607 or 6305 of the First
Schedule to the Customs Tariff Act, originating in or exported from Bangladesh and Nepal (hereinafter
referred to as the subject countries), vide notification of the Government of
India, in the Ministry of Finance (Department of Revenue) No. 33/2022- Customs (ADD), dated the 30th
December, 2022, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R.
914(E), dated the 30th December, 2022;
And whereas, the designated authority in
its final findings in the mid-term review vide F. No. 7/11/2024- DGTR, dated
the 25th June, 2026, published in the Gazette of India, Extraordinary, Part I,
Section 1, dated the 25th June, 2026, has recommended re-quantification of the anti-dumping
duty applicable on imports of the subject goods, originating in or exported
from the subject countries, for the remaining period of imposition of duty
under notification No. 33/2022-Customs (ADD), dated the 30th December, 2022,
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 914(E), dated the
30th December, 2022;
Now, therefore, in exercise of the
powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff
Act, read with rules 18 and 23 of the said rules, the Central Government hereby
makes the following further amendments in the notification of the Government of
India, in the Ministry of Finance (Department of Revenue) No. 33/2022-Customs
(ADD), dated the 30th December, 2022, namely: -
In the said notification, -
(i)
for
the TABLE and the entries relating thereto, the following Table and the entries
relating thereto shall be substituted, namely: -
“Table
|
S. No. |
Heading/ Sub- heading |
Description of Goods* |
Specifications |
Country of Origin |
Country of Export |
Producer |
Amount |
Unit |
Currency |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
|
1 |
5307, 5310, 6305 and 5607 |
Jute Yarn/ Twine |
In all forms and
specifications |
Bangladesh |
Any country including
Bangladesh |
A. M. Jute Industries
Limited |
Nil |
MT |
USD |
|
2 |
-do- |
Hessian Fabric |
-do- |
Bangladesh |
Any country including
Bangladesh |
A. M. Jute Industries
Limited |
Nil |
MT |
USD |
|
3 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Asha Jute Industries
Limited |
59 |
MT |
USD |
|
4 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Asha Jute Industries
Limited |
94 |
MT |
USD |
|
5 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Bonanza Jute Composite
& Diverse Factory Ltd. |
Nil |
MT |
USD |
|
6 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Lovely Jute Mills Limited |
Nil |
MT |
USD |
|
7 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Natore Jute Mills |
107 |
MT |
USD |
|
8 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Natore Jute Mills |
Nil |
MT |
USD |
|
9 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Nawhata Jute Mills Ltd. |
Nil |
MT |
USD |
|
10 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Poddar Agro Industries |
Nil |
MT |
USD |
|
11 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Poddar Agro Industries |
Nil |
MT |
USD |
|
12 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Ranu Agro
Industries Ltd. |
Nil |
MT |
USD |
|
13 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Super Jute Mills Limited |
139 |
MT |
USD |
|
14 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Super Jute Mills Limited |
155 |
MT |
USD |
|
15 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Hasan Jute Mills Ltd |
69 |
MT |
USD |
|
16 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Hasan Jute Mills Ltd |
120 |
MT |
USD |
|
17 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Hasan Jute & Spinning
Mills Limited |
69 |
MT |
USD |
|
18 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Hasan Jute & Spinning
Mills Limited |
120 |
MT |
USD |
|
19 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Janata Jute Mills Limited |
69 |
MT |
USD |
|
20 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Janata Jute Mills Limited |
120 |
MT |
USD |
|
21 |
-do- |
Hessian Fabric |
-do- |
Bangladesh |
Any country including
Bangladesh |
Janata Jute Mills Limited |
Nil |
MT |
USD |
|
22 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Sadat Jute Industries
Limited |
69 |
MT |
USD |
|
23 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Sadat Jute Industries
Limited |
120 |
MT |
USD |
|
24 |
-do- |
Hessian Fabric |
-do- |
Bangladesh |
Any country including Bangladesh |
Afil Jute Weaving Mills Ltd. |
88 |
MT |
USD |
|
25 |
-do- |
Hessian Fabric |
-do- |
Bangladesh |
Any country including
Bangladesh |
Alina Jute Mills Limited |
88 |
MT |
USD |
|
26 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Afzal Fiber Processing
Industries |
69 |
MT |
USD |
|
27 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Afzal Fiber Processing
Industries |
120 |
MT |
USD |
|
28 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Ahyan Jute Mills Limited |
69 |
MT |
USD |
|
29 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Ahyan Jute Mills Limited |
120 |
MT |
USD |
|
30 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Alijan Jute Mills Limited |
69 |
MT |
USD |
|
31 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Sonali Aansh Industries
Limited |
69 |
MT |
USD |
|
32 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Arnu Jute Mills Limited |
120 |
MT |
USD |
|
33 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Bogra Jute Mills Limited |
69 |
MT |
USD |
|
34 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Bogra Jute Mills Limited |
120 |
MT |
USD |
|
35 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Chuadanga Jute Mill |
120 |
MT |
USD |
|
36 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Golden Jute Industries
Limited |
69 |
MT |
USD |
|
37 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Hasem Jute Industries Ltd. |
69 |
MT |
USD |
|
38 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Hazrat Shah Chandrapuri Jute Mills Ltd. |
69 |
MT |
USD |
|
39 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Hazrat Shah Chandrapuri Jute Mills Ltd. |
120 |
MT |
USD |
|
40 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Jamuna Jute Industries
Ltd. |
120 |
MT |
USD |
|
41 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Rahman Jute Mills
(Pvt.) Ltd. |
120 |
MT |
USD |
|
42 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Mirza Jute Mills Ltd. |
120 |
MT |
USD |
|
43 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Mouna Jute Mills Ltd. |
69 |
MT |
USD |
|
44 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Mouna Jute Mills Ltd. |
120 |
MT |
USD |
|
45 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Oriental Jute Mills
Ltd. |
69 |
MT |
USD |
|
46 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Oriental Jute Mills
Ltd. |
120 |
MT |
USD |
|
47 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Rahman Jute Spinners (Pvt.) Ltd. |
69 |
MT |
USD |
|
48 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Rajbari Jute Mills Ltd. |
69 |
MT |
USD |
|
49 |
-do- |
Hessian Fabric |
-do- |
Bangladesh |
Any country including Bangladesh |
Rajbari Jute Mills Ltd. |
88 |
MT |
USD |
|
50 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Roman Jute Mills Limited |
69 |
MT |
USD |
|
51 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Sagar Jute Spinning Mills
Ltd. |
69 |
MT |
USD |
|
52 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Sagar Jute Spinning Mills
Ltd. |
120 |
MT |
USD |
|
53 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Sidlaw Textiles (Bangladesh)
Ltd. |
69 |
MT |
USD |
|
54 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Sidlaw Textiles (Bangladesh)
Ltd. |
120 |
MT |
USD |
|
55 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Wahab Jute Mills Ltd. |
69 |
MT |
USD |
|
56 |
-do- |
Jute Yarn/ Twine |
-do- |
Bangladesh |
Any country including
Bangladesh |
Any Producer other than
mentioned in SN 1 to 55 above |
445 |
MT |
USD |
|
57 |
-do- |
Hessian Fabric |
-do- |
Bangladesh |
Any country including
Bangladesh |
Any Producer other than
mentioned in SN 1 to 55 above |
88 |
MT |
USD |
|
58 |
-do- |
Sacking Bags |
-do- |
Bangladesh |
Any country including
Bangladesh |
Any Producer other than
mentioned in SN 1 to 55 above |
283 |
MT |
USD |
|
59 |
-do- |
Jute Yarn/ Twine |
-do- |
Any country other than
Bangladesh and Nepal |
Bangladesh |
Any |
445 |
MT |
USD |
|
60 |
-do- |
Hessian Fabric |
-do- |
Any country other than
Bangladesh and Nepal |
Bangladesh |
Any |
88 |
MT |
USD |
|
61 |
-do- |
Sacking Bags |
-do- |
Any country other than
Bangladesh and Nepal |
Bangladesh |
Any |
283 |
MT |
USD |
|
62 |
-do- |
Jute Yarn/ Twine |
-do- |
Nepal |
Any country including
Nepal |
Arihant Multi-Fibres Ltd. |
Nil |
MT |
USD |
|
63 |
-do- |
Hessian Fabric |
-do- |
Nepal |
Any country including
Nepal |
Arihant Multi-Fibres Ltd. |
56 |
MT |
USD |
|
64 |
-do- |
Sacking Bags |
-do- |
Nepal |
Any country including
Nepal |
Arihant Multi-Fibres Ltd. |
Nil |
MT |
USD |
|
65 |
-do- |
Jute Yarn/ Twine |
-do- |
Nepal |
Any country including
Nepal |
Shree Raghupati Jute
Mills Limited |
Nil |
MT |
USD |
|
66 |
-do- |
Hessian Fabric |
-do- |
Nepal |
Any country including
Nepal |
Shree Raghupati Jute
Mills Limited |
56 |
MT |
USD |
|
67 |
-do- |
Sacking Bags |
-do- |
Nepal |
Any country including
Nepal |
Shree Raghupati Jute
Mills Limited |
Nil |
MT |
USD |
|
68 |
-do- |
Jute Yarn/ Twine |
-do- |
Nepal |
Any country including
Nepal |
Baba Jute Mills Private
Limited |
59 |
MT |
USD |
|
69 |
-do- |
Hessian Fabric |
-do- |
Nepal |
Any country including
Nepal |
Baba Jute Mills Private
Limited |
64 |
MT |
USD |
|
70 |
-do- |
Sacking Bags |
-do- |
Nepal |
Any country including
Nepal |
Baba Jute Mills Private
Limited |
153 |
MT |
USD |
|
71 |
-do- |
Jute Yarn/ Twine |
-do- |
Nepal |
Any country including
Nepal |
Shree Pashupatinath Jute
Mills Private Limited |
32 |
MT |
USD |
|
72 |
-do- |
Hessian Fabric |
-do- |
Nepal |
Any country including
Nepal |
Shree Pashupatinath Jute
Mills Private Limited |
60 |
MT |
USD |
|
73 |
-do- |
Sacking Bags |
-do- |
Nepal |
Any country including
Nepal |
Shree Pashupatinath Jute
Mills Private Limited |
45 |
MT |
USD |
|
74 |
-do- |
Jute Yarn/ Twine |
-do- |
Nepal |
Any country including
Nepal |
Swastik Jute Mills (P)
Ltd. |
94 |
MT |
USD |
|
75 |
-do- |
Hessian Fabric |
-do- |
Nepal |
Any country including
Nepal |
Swastik Jute Mills (P)
Ltd. |
132 |
MT |
USD |
|
76 |
-do- |
Sacking Bags |
-do- |
Nepal |
Any country including
Nepal |
Swastik Jute Mills (P)
Ltd. |
97 |
MT |
USD |
|
77 |
-do- |
Jute Yarn/ Twine |
-do- |
Nepal |
Any country including
Nepal |
Any Producer other than
mentioned in SN 62 to 76 above |
119 |
MT |
USD |
|
78 |
-do- |
Hessian Fabric |
-do- |
Nepal |
Any country including
Nepal |
Any Producer other than mentioned
in SN 62 to 76 above |
292 |
MT |
USD |
|
79 |
-do- |
Sacking Bags |
-do- |
Nepal |
Any country including
Nepal |
Any Producer other than
mentioned in SN 62 to 76 above |
247 |
MT |
USD |
|
80 |
-do- |
Jute Yarn/ Twine |
-do- |
Any country other than
Bangladesh and Nepal |
Nepal |
Any |
119 |
MT |
USD |
|
81 |
-do- |
Hessian Fabric |
-do- |
Any country other than
Bangladesh and Nepal |
Nepal |
Any |
292 |
MT |
USD |
|
82 |
-do- |
Sacking Bags |
-do- |
Any country other than
Bangladesh and Nepal |
Nepal |
Any |
247 |
MT |
USD |
* “Jute Products” comprising Jute Yarn/Twine (multiple
folded/cabled and single), Hessian Fabrics and Jute Sacking Bags.
Note.- The
application of the individual duty rates specified for the producers mentioned
in the Table above shall be conditional upon presentation to the customs
authorities of a valid commercial invoice, on which shall appear a declaration
dated and signed by an official of the entity issuing such invoice, identified
by his/her name and function, drafted as follows:
“I, the
undersigned, certify that the (volume) of (product concerned) sold for export
to India covered by this invoice was manufactured by (producer name and
address) in the (name of country). I declare that the information provided in
this invoice is complete and correct.” If no such invoice is presented, the
duty applicable to all other producers shall apply. This requirement is without
prejudice to the verification procedures independently undertaken by the Customs
authorities under the applicable customs law and regulations.”;
(ii) for paragraph
2, the following paragraph shall be substituted,
namely: -
“2. The anti-dumping duty applicable to imports of Jute
Sacking Bags originating in or exported from Bangladesh under the Table above
shall also apply to imports of ‘Jute Sacking Cloth’ falling under Heading 5310,
originating in or exported from Bangladesh, except when produced by any of the
following producers, namely: -
1.
M/s
Mouna Jute Mills Ltd.
2.
M/s Arnu Jute Mills Limited
3.
M/s
Rahman Jute Mills (Pvt.) Ltd.
4.
M/s
Jamuna Jute Industries Limited
5.
M/s
Sagar Jute Spinning Mills Limited
6.
M/s Sidlaw Textiles (Bangladesh) Limited
7.
M/s Partex Jute Mills Limited, Bangladesh
8.
M/s
Asha Jute Industries Limited
9.
M/s Nawhata Jute Mills Ltd.
10.
M/s
Mymensingh Jute Mills Ltd.:
Provided that the anti-dumping duty imposed on Jute Sacking
Cloth under this paragraph shall not apply, if -
(i) the goods are imported by a manufacturer of
goods, other than those making jute sacking bags;
(ii) the importer follows the procedure set out in
the Customs (Import of Goods at Concessional Rate of Duty or for Specified End
Use) Rules, 2022; and
(iii) the importer furnishes an undertaking to the
Deputy Commissioner of Custom or the Assistant Commissioner of Customs, as the
case may be, stating as under: -
(a) the intended use for imported goods;
(b) that the imported jute sacking cloth shall not
be used for conversion to jute sacking bag; and
(c) that in
case he fails to comply with clause (b), he shall pay an amount equal to the
duty leviable on the goods imported under this notification.”;
[F. No. CBIC-190354/127/2026-TRU]