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2017 (2) TMI 1159 - AT - CustomsLevy of ADD - Plain Medium Density Fibre Board having thickness of 6 mm and above - import from Indonesia and Vietnam - Held that: - the DA arrived at the ex-works export price and thereafter dumping margin. The grievance of the appellant is that full particulars of the document verification have not been made available to them. We note that the DA cannot make available sensitive cost data of the exporting company. The same is protected by the provision of Rule 7 of AD Rules. If the DA has formed a opinion regarding correctness of the claim made by the party about confidentiality then he is within his rights to withhold such information and make available only the general non-confidential summary relevant for investigation. We find no infirmity in the proceedings by the DA in arriving at the quantum of definitive anti dumping duty on subject goods. Escaping from the condition of period of limitation by filing cross appeal - Held that:- Section 9C (5) of Customs Tariff Act, provides for constitution of special Bench of three Members headed by the president, to decide the case of anti dumping duty. Whereas appeal u/s 129A of Customs Act is heard by a single or a division Bench. The court fee applicable for the appeal under Customs Act as well as under Customs Tariff Act for anti dumping duty are different. The appeal against determination of anti dumping duty is clearly provided u/s 9C of the Customs Tariff Act. An appeal u/s 9C of Customs Tariff Act is required to be filed within the time prescribed to challenge the determination or imposition of anti dumping duty. There is no provision of filing cross objection to be treated as a separate appeal under the said section. The provisions of Section 9A (8) only applies "as far as may apply". When there is a specific provision under Customs Tariff Act for filing appeal against anti dumping duty, the provisions of said section should only apply. Appeal dismissed - decided against appellant.
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