https://www.taxtmi.com/caselaws?id=102872 Anti-dumping proceedings require normal value and any separate dumping margin to rest on reliable, actual and properly verified cost data reflecting the exporter's true production and sale costs. Where the records furnished are defective, relate to a different accounting period, are not based on actual data, and are supported by an inadequate verification exercise, the questionnaire response cannot justify a lower separate duty. In such circumstances, the exporter may be treated as non-cooperating for duty determination and subjected to the same anti-dumping duty as other exporters from China. The differentiated duty was therefore unjustified, and the notification required amendment to apply the uniform higher duty. en-us Mon, 28 Oct 2002 00:00:00 +0530 Thu, 16 Feb 2012 16:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102872 Anti-dumping proceedings require normal value and any separate dumping margin to rest on reliable, actual and properly verified cost data reflecting the exporter's true production and sale costs. Where the records furnished are defective, relate to a different accounting period, are not based on actual data, and are supported by an inadequate verification exercise, the questionnaire response cannot justify a lower separate duty. In such circumstances, the exporter may be treated as non-cooperating for duty determination and subjected to the same anti-dumping duty as other exporters from China. The differentiated duty was therefore unjustified, and the notification required amendment to apply the uniform higher duty. Case-Laws Customs Mon, 28 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102872