TMI Blog2017 (3) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... ames, 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. - AD/Misc/51707,51710,51713,51742,51716 and 51719/2016 AD/COD/51706,51709, 51712,51744, 51715, 51718/2016 AD/Stay/51708,51711, 51714, 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification no.24/2016-CUS ADD dated 7.6.2016 was issued by the Ministry of Finance ordering final assessment on the payment of AD duty in terms of notification no.82/2008-Cus ADD dated 27.06.2008. 2. The appellants herein are aggrieved by the final findings by the DA and the customs notification referred to above. 3. Ld. Counsel appearing for the appellants submitted that a misc. applications for condonation of delay have been filed along with each one of these appeals. In respect of appeal filed by M/s. Foshan Shansui Romantic Ceramics Co. Ltd, there is a delay of two days in filing the appeal. They have dispatched the appeal papers by speed post on 2.9.2016. However, the Registry has received it only on 9.9.2016 resulting in delay of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar of initiation of investigation. The Central Government may grant extension of another six months. No special circumstances have been mentioned in the impugned final findings. The appellants cooperated with the DA and hence, the abnormal delay has vitiated the final findings of the DA. 5. Ld. Counsel for the DA submitted that the present appeals are without merit and are legally not sustainable. He drew our attention to specific paragraphs of the final findings of the DA to reiterate that all the required procedures have been followed by the DA without deviation. There is no statutory time limit for investigation to be completed under Rule 22. In fact, the delay in final findings happened because of repeated correspondence by the DA w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns. 8. The appellants herein sought New Shipper Review and fixation of individual dumping margin in terms of Rule 22 of AD Rules. In this connection, we have closely examined the final findings recorded by DA. 9. We note that the DA has examined the status of the appellants for a claim of New Shipper Review under the said Rules. It is seen 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. The 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 appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for not finding merit in New Shipping Review by the DA, we have specifically examined the observations of DA in paras-25 to 27 of the final findings. We find that the appellants herein did not have supporting facts to counter the findings recorded by the DA. We also note that the appellants did not make full and complete declaration regarding their period of existence and relationship among themselves. There are several related companies involved in production and sale of subject goods from China, PR. In the absence of full and compete disclosure and transparent cooperation, it will not be possible for the DA to agree with the plea of the appellant for a New Shipper Review or individual dumping margin. We note that absence of the second s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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