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2016 (11) TMI 88 - AT - CustomsImposition of ADD - rubber chemicals - imported from China PR and Korea RP - N/N. 4/2016 - CUS (ADD) dated 29/1/2016 of Ministry of Finance - principles of natural justice - Held that: - in the first round of appeal, the Tribunal examined two issues for decision. The first one being the correctness of cost construction for production of 6 PPD (one of the subject goods) for arriving at normal value and consequently the dumping margin and injury decision on the said goods. After elaborate discussion, the Tribunal recorded that the DA rightly rejected the price of 4 ADPA from Sinorgchem and after for construction of normal value based on the international price of 4 ADPA which is a main raw material for 6 PPD. The Tribunal upheld the rejection of 4 ADPA price from China and arriving of normal value based on international price of 4 ADPA. Hence, the issue relating to methodology adopted by the DA in constructing the normal value for the appellants has reached finality. The conclusion of the Tribunal has not been challenged before any higher judicial forum. On the second issue, the Tribunal observed that the DA should have made adequate disclosure and call for information/comments from the interested parties regarding evidence of international price of 4 ADPA. For this limited purpose, the matter was remanded to the DA. The background data for fixing normal value, export price and dumping margin are to be made to all interested parties. Admittedly, the directions of the Tribunal have been complied with fully. In such situation, we find that there is no merit in the present appeals which pleads to over throw the original finding of the DA which was affirmed by the Tribunal earlier, in this second round of litigation. No merit in the present appeal - appeal dismissed - decided against Appellant.
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