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2016 (10) TMI 900 - AT - CustomsImposition of ADD - N/N. 7/2012 -Cus (ADD) dated 7.1.2012 - Sunset review - Saccharin - the period of investigation, for the purpose of sunset review was adopted as 15 months instead of 12 months normally adopted by the Designated authority - Held that: - Sunset review, which is mandatory in nature is undertaken by the authorities to adjudge as to whether the Anti Dumping duties imposed, shall unless revoked earlier ceased to have effect on expiry of 5 years from the date of such imposition and whether expiry of duty is likely to lead to continuation or reoccurrence of the dumping and injury. In normal circumstances, in terms of provisions of section 9A(5) of the Customs Tariff Act, 1975, the Anti Dumping duty imposed ceased to have effect on expiry of 5 years - It stand recorded in the impugned Final Findings of the Designated Authority that as per consistent practice, period of investigation ranging from 6 months to 18 months is usually fixed. In the absence of any period of investigation prescribed in the law, for the sunset review, we do not find any merits in the contention of the learned advocate that the period of 15 months for sunset review, adopted by the Designated Authority, was unjustified. In case of doubt of export price during POI, DA is free to look into the other corroborative evidence and to arrive at a finding. During the course of sunset review, the rate of duty cannot be enhanced - Held that: - We have perused the provisions of Rule 23 of the Anti Dumping Rules, which relates to Midterm review and sunset review. It is the contention of the assessee that only rate of duty can be enhanced in Mid term review and not during sunset review. By drawing our attention to the said Rule 23 of the Rules, it stands contended that sub-rule 1A, which provides for variation in the Anti Dumping duty applies to only mid-term review and Rule sub section 1 (B) which relates to sunset review does not provides any variation in the rate of duty and only relates to the extension of period. Reliance placed on the decision of Indian Graphite Manufacturers Association vs. Designated Authority [2006 (4) TMI 274 - CESTAT, NEW DELHI ] where it was held that a cumulative reading of the section 9A(1), 9 A(5) and 9AA, read together, empowers the Designated Authority for recommending the amount of Anti Dumping Duty different from the amount of duty imposed at the time of initial imposition of definitive Anti Dumping duty. The purpose of review will be frustrated if the Designated Authority cannot recommend higher or lower Anti dumping duty than the original definitive Anti Dumping duty. Appeal dismissed - decided against appellant.
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