2023 (6) TMI 708 - AT - Customs

Levy of ADD - Seeking to exclude the product colour coated aluminium coils from imposition of anti-dumping duty - seeking consequential Customs Notification 06.12.2021 issued by the Central Government to exclude colour coated aluminium coils from imposition of anti-dumping duty retrospectively w.e.f. 06.12.2021 - seeking refund of the excess/additional duty so collected on the import of colour coated aluminium coils w.e.f. 06.12.2021. HELD THAT - Similar issue raised in M/S. MAHLE ANAND THERMAL SYSTEMS PRIVATE LIMITED VERSUS DESIGNATED AUTHORITY, DIRECTORATE GENERAL OF TRADE REMEDIES AND OTHERS 2023 (5) TMI 613 - CESTAT NEW DELHI as have been raised in the present appeal, it would not be necessary to decide the application or the appeal because relief, if any, granted to M/s. Mahle Anand Thermal Systems Private Limited would also enure to the benefit of the appellant - it was held in the said case that It is not possible to hold that clad with compatible non-clad aluminium foil should not be excluded from the scope of product under consideration as has been contended by learned counsel for some of the respondents for the reason that the imported article is a like article under investigation or that Hindalco has the capability and has produced and sold clad with compatible non-clad aluminium foil - clad with compatible non-clad aluminium foil has to be excluded from the product under consideration and, accordingly, the customs notification dated 06.12.2021 is modified to exclude clad with compatible non-clad aluminium foil from the scope of product under consideration. The application would have to be rejected and is rejected - Appeal dismissed.

Summary

Issues Involved:
1. Appeal for modification of final findings and Customs Notification regarding imposition of anti-dumping duty on 'colour coated aluminium coils'.
2. Maintainability of appeal due to non-participation in investigation and proceedings before designated authority.

Issue 1: Appeal for modification of anti-dumping duty

In the case, Banco Products (India) Pvt. Ltd. filed an appeal seeking modification of the final findings and Customs Notification regarding the imposition of anti-dumping duty on 'colour coated aluminium coils'. The appeal requested the exclusion of these coils from the duty and a refund of any excess/additional duty collected. The investigation was initiated by the designated authority based on an application by Hindalco Industries Limited under relevant customs laws and rules to determine the dumping of certain flat rolled products of aluminium originating from China PR. The final findings concluded that there was a positive and significant dumping margin for the subject goods, causing material injury to the domestic industry. The Authority recommended the imposition of anti-dumping duty on these imports to offset the dumping and injury suffered by the domestic industry. The Central Government subsequently issued a notification imposing anti-dumping duty, excluding certain products from the scope of subject goods.

Issue 2: Maintainability of appeal

A preliminary objection was raised during the proceedings regarding the maintainability of the appeal due to the appellant's non-participation in the investigation and proceedings before the designated authority. The appellant filed a Miscellaneous Application seeking permission to submit additional documents, citing a similar issue raised in another appeal. The appellant's counsel acknowledged that the issues raised in the present appeal were also addressed in the other appeal, indicating that a decision in favor of the other appellant would benefit the present appellant as well. Consequently, the application was rejected, and the appeal was dismissed.

This judgment highlights the process of anti-dumping investigations, the authority's findings, and the implications of non-participation in appeal proceedings. The decision underscores the importance of active participation in such proceedings to maintain the appeal's viability and address relevant issues effectively.