2016 (7) TMI 1228 - SCH - Customs

Computation of actual cost of 4 ADPA Imposition of ADD Held that - We are not inclined to interfere with the impugned orders 2015 (9) TMI 715 - CESTAT DELHI wherein held cost of production of both 4ADPA and 6PPD was affected by non-market considerations In such scenario, Authority rightly rejected export price for 4ADPA as not reliable Act and Rules, envisage determination of normal value, which reflects true cost of production. Liberty is granted to the petitioner to file an appeal before the appropriate Authority challenging the order of the Designated Authority. If the appeal is filed within a period of two weeks from today, the issue of limitation will not come in the way of the petitioners.

Summary

The Supreme Court dismissed the special leave petitions, granting the petitioner liberty to file an appeal challenging the order of the Designated Authority within two weeks to avoid limitation issues.