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2015 (6) TMI 731 - SC - CustomsLevy of anti dumping duty - designated authority found that Aniline originating in, or exported from, European Union was exported to India below normal value, resulting in dumping - The finding arrived at applying the best judgment assessment - Tribunal set aside the anti dumping duty - Held that:- It is a case where the Designated Authority applied the provisions of Rule 6(8) 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 'Rules') and determined the anti-dumping duty on the basis of "best judgment assessment". There is no dispute that in those cases where the noticee does not cooperate in the inquiry or furnishes the requisite material, it is open to the Designated Authority to invoke Rule 6(8) and determine the normal value of the product on the basis of "best judgment assessment". This is so held in the case of Designated Authority v. Haldor Topsoe [2000 (7) TMI 77 - SUPREME COURT OF INDIA]. However, while carrying out the "best judgment assessment", it is necessary for the Designated Authority to base its decision on the relevant considerations/ material. Customs, Excise and Gold (Control) Appellate Tribunal has found many loopholes in the exercise carried out by the Designated Authority which prompted the CEGAT not to accept the valuation of goods arrived at by the orders of the Designated Authority - there is no merit in this appeal as we are in agreement with the aforesaid analysis by the CEGAT in the impugned order - Decided against revenue.
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