2003 (10) TMI 426 - AT - Customs

Tribunal upholds anti-dumping duty on polyol imports, stresses importance of information

The Tribunal dismissed the appeal challenging the imposition of anti-dumping duty on Flexible Slabstock polyol imports due to the Designated Authority's ... Anti-dumping - On spot verification Issues:Challenge to imposition of anti-dumping duty based on failure of verification by Designated Authority.Analysis:The appeal challenges the imposition of anti-dumping duty on the import of Flexible Slabstock polyol originating from specific countries. The appellant, an exporter, contests the final finding of the Designated Authority under Notification dated 19th September, 2002. The primary contention raised is the failure of the Designated Authority to conduct verification at the appellant's unit in the USA.The appellant argues that it provided all necessary information and requested verification, but the Designated Authority allegedly erred by not verifying the information. The timeline of events, including a public hearing, submission of written responses, and requests for further information, is detailed to support the appellant's claim of cooperation with the Authority.The Designated Authority justified its decision not to conduct verification, citing gross deficiency in the information provided by the appellant. Specific queries raised by the Authority remained unanswered by the appellant, leading to the conclusion that verification was unwarranted due to the lack of essential data. The judgment emphasizes the importance of parties providing required information before on-the-spot verification can be considered.Ultimately, the Tribunal found no merit in the appellant's allegation of mala fide against the Designated Authority. It held that without the necessary data, verification would serve no purpose, in line with WTO Agreement procedures. Consequently, the appeal was dismissed, affirming the imposition of anti-dumping duty based on the Designated Authority's findings.