https://www.taxtmi.com/caselaws?id=418978 In anti-dumping proceedings, where the factual basis of the disclosure statement is specifically challenged, the designated authority must consider the petitioners' representation and any supplementary representation on merits and pass a reasoned order before final determination. The Court indicated that alleged inaccuracies in the factual and circumstantial inputs, including inputs drawn from the Covid-19 period, required proper examination rather than mechanical disposal. It also permitted reliance on relevant contemporary GST data for factual assessment and directed the authority to keep in view the disclosure statement's own requirement and the proviso to Rule 17(1) of the AD Rules, 1995. The matter was remitted for fresh consideration on merits. en-us Thu, 24 Feb 2022 00:00:00 +0530 Mon, 28 Feb 2022 21:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418978 In anti-dumping proceedings, where the factual basis of the disclosure statement is specifically challenged, the designated authority must consider the petitioners' representation and any supplementary representation on merits and pass a reasoned order before final determination. The Court indicated that alleged inaccuracies in the factual and circumstantial inputs, including inputs drawn from the Covid-19 period, required proper examination rather than mechanical disposal. It also permitted reliance on relevant contemporary GST data for factual assessment and directed the authority to keep in view the disclosure statement's own requirement and the proviso to Rule 17(1) of the AD Rules, 1995. The matter was remitted for fresh consideration on merits. Case-Laws Customs Thu, 24 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418978