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 + SC Customs - 2006 (3) TMI SC This

  • Login
  • Cases Cited
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2006 (3) TMI 143 - SC - Customs


Issues Involved:
1. Imposition of Anti-Dumping Duty
2. Mid-Term Review of Anti-Dumping Duty
3. Continuation of Anti-Dumping Duty in Sunset Review

Detailed Analysis:

1. Imposition of Anti-Dumping Duty:

The appeal in Civil Appeal No. 773 of 2001 was directed against the Tribunal's final order upholding the Designated Authority's recommendation for imposing anti-dumping duty on Acrylonitrile Butadiene Rubber (NBR) imported from Korea and Germany. The Designated Authority determined that the imports were below normal value, causing material injury to the domestic industry. The Tribunal confirmed this finding, rejecting the appellant's arguments on injury, causal link, and cumulation of imports. The Tribunal, however, converted the anti-dumping duty from rupee terms to US dollar terms without any appeal or cross-appeal, which was conceded as an error by the Union of India and corrected by the Supreme Court. The appellant's argument regarding the violation of para (iv) of Annexure II of the Rules was not entertained as it was not raised before the Tribunal.

2. Mid-Term Review of Anti-Dumping Duty:

In Civil Appeal Nos. 1703 of 2006, the issue was the imposition of anti-dumping duty based on a Mid-Term Review under Rule 23. The Designated Authority had considered the appellant a non-cooperative exporter and determined the normal value of NBR on a "facts available basis." The Tribunal upheld this finding. The appellant contended that the Designated Authority must evaluate all 14 parameters listed in para (iv) of Annexure-II. The Supreme Court found that the Designated Authority had considered all relevant factors and that the review inquiry was limited to determining if there was justification for the continued imposition of the duty. The Designated Authority had reduced the anti-dumping duty from US dollar 264 per MT to US dollar 248 per MT, indicating a thorough analysis. The Supreme Court dismissed the appeals, confirming the duty in dollar terms.

3. Continuation of Anti-Dumping Duty in Sunset Review:

In Civil Appeal Nos. 7159-7161 and 7162 of 2004, the issue was the continuation of anti-dumping duty after five years. Section 9A(5) of the Customs Tariff Act empowers the Central Government to extend the duty for another five years if cessation would lead to continuation or recurrence of dumping and injury. The Designated Authority conducted a sunset review and concluded that the duty should continue. The Tribunal upheld this finding. The appellant's challenge regarding the non-evaluation of all parameters listed in para (iv) of Annexure-II was not entertained as it was not raised before the Designated Authority or the Tribunal. The Supreme Court found that all relevant parameters had been considered and dismissed the appeals.

In summary, the Supreme Court upheld the imposition, mid-term review, and continuation of anti-dumping duties, emphasizing the thorough evaluation of relevant economic factors by the Designated Authority. The appeals were dismissed with costs in favor of the Union of India.

 

 

 

 

Quick Updates:Latest Updates