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TMI Blog2016 (10) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... Industry ORDER Per Archana Wadhwa (for the Bench): The challenge in the present appeal is to the Final Finding of the Designated Authority dated 7.12.2011 passed in Sunset review and the consequent Notification No. 7/2012 -Cus (ADD) dated 7.1.2012 issued by the Ministry of Finance, Government of India levying definitive Anti-Dumping duty on imports of product under consideration from China PR. 2. As per facts on record, provisional duties were imposed on Saccharin, the product under consideration, during the original investigation on 6.6.2006, and after arriving at the Final Finding, the notification imposing Anti Dumping duty was issued, which in the normal ordinary course, would have expired on 5.6.2011. It is seen that Mid-term Revie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e DA had come to a finding that the exports during POI were stage managed and were not reflecting the correct factual position. Accordingly, the DA took into consideration the entire data including the concerned exporters from third country exports at the average price and the exports to India during pre POI period and post POI period. He accordingly, concluded that the export price of the appellant was factually incorrect and was stage managed inasmuch as their exports to India during POI do not appear to be normal and reliable as compared to their exports during the period prior to POI and post POI. Accordingly, he rejected the exports price of the appellant and also increased the rate of Anti Dumping duty, and recommended that there is l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod from 6.6.2006 to 5.6.2011. The exporter would not have known that Sunset review would be taken up to two and a half years prior to date of expiry of duty and as such, could not have managed the show. Explaining in principle, learned Advocate further submits that the exports during the period in question were low and at a higher price as the duty was increased during Mid term review and in view of higher Anti Dumping duties, they could not have got any orders from India till several months later. Regular orders started coming only after August, 2010 and the regular exports started and continued during September, October and November, 2010. By that time the Designated Authority had not initiated the Sunset review and no one could have t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Designated Authority. He has given examples of other sunset reviews undertaken by the Designated Authority. However, we do not feel convinced with the above argument of learned advocate. Sunset review, which is mandatory in nature is undertaken by the authorities to adjudge as to whether the Anti Dumping duties imposed, shall unless revoked earlier ceased to have effect on expiry of 5 years from the date of such imposition and whether expiry of duty is likely to lead to continuation or reoccurrence of the dumping and injury. In normal circumstances, in terms of provisions of section 9A(5) of the Customs Tariff Act, 1975, the Anti Dumping duty imposed ceased to have effect on expiry of 5 years. The Hon'ble Delhi High Court in the W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the exporters that they could not get the orders during POI period on account of enhancement of duty during Mid-term review are self-contradictory to their own stand that post POI, there was increase in the exports. It cannot be held to be a mere coincidence that prior to POI and subsequent to POI, there were exports ranging in the higher volume bracket and it is only during POI that the exports were low and at higher price. Consequent reduction in the export prices during the pre POI and post POI are suggestive of the fact that prices were not in the normal course of business but were rather stage managed with a preliminary motive to obtain the favourable results from sunset review. As such, we fully agree with the Final Finding of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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