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Secretary (Revenue) Government of India And Another Versus Dyestuffs Manufacturers Association of India And Others, M/s Hindustan Organic Chemicals Ltd And Others Versus Secretary (Revenue) Government of India And Others

2015 (6) TMI 731 - SUPREME COURT

Levy of anti dumping duty - designated authority found that Aniline originating in, or exported from, European Union was exported to India below normal value, resulting in dumping - The finding arrived at applying the best judgment assessment - Tribunal set aside the anti dumping duty - Held that:- It is a case where the Designated Authority applied the provisions of Rule 6(8) of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determi .....

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(7) TMI 77 - SUPREME COURT OF INDIA]. However, while carrying out the "best judgment assessment", it is necessary for the Designated Authority to base its decision on the relevant considerations/ material.

Customs, Excise and Gold (Control) Appellate Tribunal has found many loopholes in the exercise carried out by the Designated Authority which prompted the CEGAT not to accept the valuation of goods arrived at by the orders of the Designated Authority - there is no merit in this appe .....

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dv. ORDER In both these appeals, identical question of law has come up for consideration. For the sake of convenience, we will take note of the facts appearing in Civil Appeal Nos. 1788-1789 of 2004. It is a case where the Designated Authority applied the provisions of Rule 6(8) of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (hereinafter referred to as 'Rules') and determined the anti-d .....

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sment", it is necessary for the Designated Authority to base its decision on the relevant considerations/ material. In the present case, we find that the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as ' CEGAT ') has found many loopholes in the exercise carried out by the Designated Authority which prompted the CEGAT not to accept the valuation of goods arrived at by the orders of the Designated Authority. It is clear from the following discussion i .....

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evant to the subject country/ territory as well as to the period of investigation. Then only the facts can beheld to be an acceptable basis of normal value determination. In the instant case, the prices of Aniline in Europe were reported in Chemical Week of 17.11.99 as "USD 880-925/m.t. cif list". The sources of this report were indicated as "SRI International (Menlo) Part, CA)" and "company reports". But the source materials have not been disclosed, nor the authent .....

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es a graphic account of the global capacity shared by Europe and other parts of the world and provides a list of the major aniline producers of the world. We have also seen the next page [42] of the same magazine. This page appears to contain the weekly report of U.S. and European prices of a number of chemicals and polymers. But aniline is nowhere in this price list. We have also seen a similar price report in page 31 of the 1999 October 6 issue of chemical week produced by the counsel for the .....

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of the journal was only an article on Aniline industry and the same could not have provided judicially noticeable facts. The contents of the article were nothing more than statements in the press. The meaning of "facts" given in Stroud's Judicial Dictionary of Words and phrases that "facts" do not cover statements made in the press is quite apposite in this context. We are, thus, convinced of the fact that the prices of Aniline mentioned in the above article in the journ .....

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