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2017 (3) TMI 489 - AT - CustomsLevy of ADD - vitrified/Porcelain tiles - Import from China - whether the applicant be treated as New Shipper u/r 22 of the AD Rules and are entitled to individual dumping margin? - Held that: - the appellant No.1 and 2, who are related producers were not new players in the business but were actually in existence, in different names, earlier. On the spot verification conducted by the DA revealed the said fact. In fact appellant No.2, though declared to have been set up in 2009, was in fact, in existence from 2001. This fact was not disclosed in the declaration filed by the appellant. Similarly, it was also recorded that these Producers have a much wider relationship network than what was declared by them. This puts the whole claim and basis of New Shipper Review under jeopardy - it will not be appropriate to clear the subject goods made by the applicants without payment of AD duty. Appeal dismissed - decided against appellant.
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