Home Case Index All Cases Customs Customs + AT Customs - 2021 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (11) TMI 200 - AT - CustomsFailure to Levy of Anti Dumping Duty - import from China PR, Malaysia and Vietnam - maintainability of appeal u/s 9C of Customs Act - Violation of principles of natural justice - HELD THAT:- A very elaborate procedure has been prescribed for determining whether anti-dumping duty has to be imposed or not. A perusal of the final findings of the designated authority shows that the designated authority had examined the market economy treatment, normal value, export price and determination of dumping margin after taking into consideration the submissions made by the domestic industry and the other interested parties. It also examined whether injury cost to the domestic industry can be attributed to any factor, other than the dumped imports and whether there was a causal link between dumped imports and the injury to the domestic industry as also the magnitude of injury and injury margin. The designated authority had, after a detailed analysis, arrived at a conclusion that anti- dumping duty was required to be imposed and accordingly made a recommendation to the Central Government. It was, therefore, necessary for the Central Government to have examined all the relevant aspects necessary for deciding whether anti-dumping duty was required to be imposed or not and deal with the findings recorded by the designated authority, if the Central Government was to take a view different from the view expressed in the recommendation made by the designated authority. Recording of reasons, therefore, is a must if the Central Government decides not to follow the recommendation made by the designated authority. It is also necessary for the Central Government to record reasons in such a situation because an appeal lies to the Tribunal against the determination made by the Central Government. It is not possible to sustain the decision taken by the Central Government, contained in the Office Memorandum dated 14.12.2020, not to impose anti- dumping duty despite a recommendation having been made by the designated authority for imposition of anti-dumping duty. The matter would, therefore, have to be remitted to the Central Government to take a fresh decision on the recommendation made by the designated authority. The matter is remitted to the Central Government to reconsider the recommendation made by the designated authority - Appeal allowed by way of remand.
|