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2013 (12) TMI 1246 - AT - CustomsImposition of anti-dumping duty - Imports of NTCF from China - manner of decision - principles of natural justice - Held that: - Anti Dumping Duty was rightly imposed in the fitness of the circumstances of the case. Recommendations of DA notifying no cessation of antidumping duty are not at all faulty since he had carried out a detailed examination of various facts to come to the conclusion that the subject goods originating in or exported from Chinese Taipei, Indonesia and EU (excluding France) have been exported below their normal value, resulting in dumping. He also came to the conclusion that in the case of revocation of anti dumping duties, the dumped imports from these countries are likely to continue to cause injury to Domestic Industry. The resultant customs notification issued by Ministry of Finance imposing anti-dumping duty is based on sound reasons. Both the notifications are therefore upheld. All the grounds raised by the appellant in the present appeal against mid-term review initiated at its instance being devoid of merit, the appeal is liable to be dismissed. If one person hears and other decides, then personal hearing becomes an empty formality. In the present case, admittedly, the entire material had been collected by the predecessor of the DA; he had allowed the interested parties and/or their representatives to present the relevant information before him in terms of Rule 6(6) but the final findings in the form of an order were recorded by the successor DA, who had no occasion to hear the appellants herein. In our opinion, the final order passed by the new DA offends the basic principle of natural justice. Thus, the impugned notification having been issued on the basis of the final findings of the DA, who failed to follow the principles of natural justice, cannot be sustained. It is quashed accordingly. The appellants cannot claim refund of duty already levied in as much as they have not specifically challenged the findings of the sunset review, and therefore, the findings in relation to the existence of dumped imports, material injury to domestic industry and causal link between dumped imports and material injury to domestic industry remain unchallenged - Following decision of AUTOMOTIVE TYRE MANUFACTURERS ASSOCIATION Versus THE DESIGNATED AUTHORITY & ORS. [2011 (1) TMI 7 - SUPREME COURT OF INDIA] - Decided against assessee.
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