Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + AT Customs - 2006 (8) TMI AT This

  • Login
  • Cases Cited
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2006 (8) TMI 334 - AT - Customs

Issues Involved:
1. Validity of mid-term review initiation.
2. Justification for withdrawal of anti-dumping duty on imports from Bulgaria.
3. Justification for withdrawal of anti-dumping duty on imports from Italy.

Detailed Analysis:

1. Validity of Mid-Term Review Initiation:
The domestic industry contended that the mid-term review was initiated based on insufficient factual information and lacked evidence regarding the prices of the domestic industry. The designated authority, however, held that the CIRFS had furnished positive information regarding the changed circumstances of absence of price undercutting, which was a significant parameter in the injury examination. The authority prima facie examined the veracity of the information before initiating the review, deeming it in accordance with Rule 23 of the Customs Tariff Rules and Article 11.2 of the Agreement.

2. Justification for Withdrawal of Anti-Dumping Duty on Imports from Bulgaria:
The domestic industry argued that the designated authority wrongly considered the absence of price undercutting in a review as implying no injury, despite significant dumping margins and price undercutting from Bulgaria. The authority found no cumulative price undercutting from the subject countries and noted improved performance by the domestic industry during the period of investigation. However, the Tribunal noted that the cumulative assessment was inappropriate since the margin of dumping from the U.K. was below 2%, thus not satisfying the conditions for cumulative assessment. The Tribunal found that the dumped imports from Bulgaria continued to cause significant price undercutting and injury, warranting the continuation of anti-dumping duty on Bulgaria.

3. Justification for Withdrawal of Anti-Dumping Duty on Imports from Italy:
The designated authority determined that there was no price undercutting by imports from Italy, as the landed value of imports was higher than both the net sales realization and the non-injurious price. The domestic industry showed improved performance in various parameters such as sales, output, and cash flow. The Tribunal found no valid reason to interfere with the authority's conclusion that there was no likelihood of material injury to the domestic industry from imports from Italy, thus upholding the withdrawal of the anti-dumping duty.

Final Order:
1. Customs Appeal No. 848 of 2005-AD:
The Tribunal set aside the impugned notification and final findings to the extent they withdrew the anti-dumping duty on imports from Bulgaria. The anti-dumping duty imposed by the notification dated 9-10-2002 will continue to operate for its full statutory period of five years. The appeal was partly allowed with no order as to costs.

2. Customs Appeal No. 849 of 2005-AD:
The appeal was dismissed, upholding the withdrawal of anti-dumping duty on imports from Italy, with no order as to costs.

(Pronounced in the open Court on 2-8-2006)

 

 

 

 

Quick Updates:Latest Updates