Home Case Index All Cases Customs Customs + AT Customs - 2000 (11) TMI AT This
Issues:
1. Challenge to the Customs Notification imposing anti-dumping duty on Thermal Sensitive Paper (TSP) exported from European Union and Japan. 2. Appeal against the correctness of anti-dumping duty imposition on TSP exported to India. 3. Praying for amendment of the notification to direct levy of duty in US $ terms. Analysis: 1. The appeals challenged the Customs Notification imposing anti-dumping duty on TSP from European Union and Japan. The argument was that Finland, a part of the European Union, was incorrectly subjected to anti-dumping duty as there were no TSP imports from Finland during the investigation period. It was contended that the Final Finding and the subsequent notification were illegal due to lack of fresh notice to Finnish manufacturers. The notification was also challenged for violating principles of natural justice by not hearing the concerned parties before issuance. 2. The Tribunal clarified that Finland, although independently dealt with, was part of the European Union and subject to anti-dumping duty due to the lack of cooperation from Finnish exporters during the investigation. The Designated Authority's assessment of normal value and dumping margins was not disputed by the appellants. The argument that Finland should have been separately considered under Rule 14(d) was dismissed, emphasizing that the EU territory includes its constituent countries. 3. The Domestic Industry appealed for the imposition of anti-dumping duty in US $ terms instead of Indian rupees. The Tribunal agreed, citing erosion of duty value due to currency fluctuations. The appeal was allowed, modifying the duty schedule to reflect anti-dumping duty in US $ for European Union and Japan exporters. In conclusion, the Tribunal dismissed the appeals challenging the Customs Notification on anti-dumping duty from European Union and Japan, upheld the imposition based on Designated Authority's findings, and allowed the Domestic Industry's appeal to modify the duty schedule to US $.
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