2024 (2) TMI 449 - HC - Customs

Levy of Anti-Dumping Duty - impact assessment - HELD THAT - It is noted that apart from return of finding of dumping, price undercutting and depression, there is a requirement of an impact assessment which has to be significant for the Adjudicating Authority to recommend levy of Anti-Dumping Duty on the imports. Dumping and price undercutting - HELD THAT - A positive finding was returned by the Adjudicating Authority in its final finding dated 27.10.2022, which were not in issue before the Appellate Tribunal - Respondent No. 3, Domestic Industry had impugned the order before Appellate Tribunal primarily on the ground that the Adjudicating Authority had returned a finding that dumping did not lead to any price depression or that the same did not have any significant impact on the Domestic Industry warranting any levy of Anti-Dumping Duty. The Tribunal has remitted the matter to the Adjudicating Authority to re-consider the issue - the Adjudicating Authority shall consider the impact assessment of the injury arising out of the dumped import based on the data produced before the Adjudicating Authority in support of para (ii) of Annexure II of 1995 Rules and in terms of para 40 of the Tribunal s order dated 29.09.2023 by treating the observations in the order of the Tribunal as prima facie - appeal disposed off.

Summary

Issues involved:
The issues involved in this case are related to the impact assessment of dumped imports, determination of dumping and price undercutting, and the remittance of the matter to the Adjudicating Authority for re-consideration.

Impact assessment of dumped imports:
The appellant submitted that the Designated Authority should consider the observations of the Tribunal regarding the impact assessment as prima facie and not conclusive and binding. The respondent, Domestic Industry, had no objection to this course of action. The Supreme Court's judgment emphasized that the injury determination is for the domestic industry as a whole, not individual companies, and highlighted the importance of considering transfer prices for inputs in the determination of Normal Value. The Tribunal found positive price undercutting and depression, stating that an impact assessment is required for recommending the levy of Anti-Dumping Duty.

Determination of dumping and price undercutting:
The Adjudicating Authority had returned a positive finding of dumping and price undercutting in its final decision. The Domestic Industry challenged this decision, arguing that dumping did not lead to price depression or have a significant impact warranting Anti-Dumping Duty. Consequently, the Tribunal remitted the matter to the Adjudicating Authority for re-consideration, directing a review of the impact assessment based on the data presented and treating the Tribunal's observations as prima facie.

Remittance of the matter to the Adjudicating Authority:
The Tribunal remitted the case to the Adjudicating Authority for re-consideration of the impact assessment of dumped imports. The Adjudicating Authority was directed to independently assess the material before it, taking into account the Tribunal's observations as prima facie, regarding dumping, price depression, and the significant impact on the domestic industry warranting Anti-Dumping Duty. The appeal was disposed of with all rights and contentions of the parties reserved.