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2021 (11) TMI 519 - AT - Customs


Issues: Failure to levy anti-dumping duty on imports of "Methylene Chloride" from China PR, Challenge against Office Memorandum dated 05.02.2021, Request for direction to issue notification for anti-dumping duty.

The judgment by the Appellate Tribunal CESTAT NEW DELHI, delivered by HON’BLE MR. JUSTICE DILIP GUPTA, HON’BLE MS. SULEKHA BEEVI C.S., and HON’BLE MR. P.V. SUBBA RAO, involved an appeal by M/s. Association of Chloromethanes regarding the failure of the Central Government to impose anti-dumping duty on the imports of "Methylene Chloride" from China PR, despite the designated authority's recommendation for a five-year duty. The appeal sought to set aside the Office Memorandum dated 05.02.2021 issued by the Ministry of Finance, Department of Revenue, Tax Research Unit, which decided against imposing the duty. Additionally, the appeal requested a direction for the Central Government to issue a notification for anti-dumping duty based on the designated authority's recommendation.

The Tribunal referred to a similar case, Jubilant Ingrevia Limited vs. Union of India, where the Central Government's decision not to impose anti-dumping duty, despite the designated authority's recommendation, was set aside. The Tribunal remitted the matter to the Central Government for a fresh decision. Citing the previous case, the Tribunal set aside the Office Memorandum dated 05.02.2021 and directed the Central Government to reconsider the recommendation made by the designated authority. The judgment emphasized that the Central Government must review the recommendation in light of the observations in the Jubilant Ingrevia Limited case. The appeal was allowed, and the decision was pronounced on 01 November 2021.

 

 

 

 

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