TaxTMI 
TaxTMI 
2016 (9) TMI 1166
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....us. dated 20.09.2011 of Ministry of Finance and Final Findings on Mid Term Review dated 05.08.2011 of the Designated Authority (DA), Directorate General of Anti Dumping and Allied Duties, Ministry of Commerce and Industry are challenged in these three appeals by the appellants. M/s Kumho Petrochemical Co. Limited, Korea are manufacturers and exporters of rubber chemicals known as PX13 (6 PPD) falling under chapter 29 and 38 of the Customs Tariff Act (subject goods), M/s Rishiroop Polymers Pvt. Limited legal representatives in India of the said Korean company in India and M/s National Organic Chemical Industries Limited (NOCIL), Mumbai representing domestic industry have filed these appeals against the said impugned findings and notification....
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.... (i) DA has no jurisdiction to revise the AD duty before its expiry. Section 9A(5) provides for period for which such duty can be imposed. The proviso to the said section grants powers to the Central Government to review for extension of such duty and DA has no power. (ii) The AD duty imposed on a definite finding cannot be increased in a review. (iii) Rule 23 of the AD Rules only refers to continued imposition of AD duty. Even the Customs Act provides for only withdrawal of existing duty not for its enhancement. (iv) The determination of normal value for the applicant is incorrect. In a multi-product company the records may not reasonably reflect the cost of production and sale of subject goods. The comparison of raw material cost ....
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....ase in AD duty on the subject goods. This Mid Term Review has been initiated on the application of NOCIL. Ld. Advocate submitted that as of now they have no points to press in the present appeal in view of the development in the case during the intervening period as narrated above. 5. Ld. Advocate Sh. Amit Singh for DA and Sh. Govind Dixit, Id. AR for Revenue defended the impugned findings and the Customs notification. They have submitted that the DA has followed the prescribed procedure and arrived at the findings on Mid Term Review with categorical reasons. The DA has powers as per the AD Rules to initiate such Mid Term Review. The submission of appellants No. 1 and 2 that the DA has no such power is devoid of any merit. Rule 23 empowers....
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....ellants challenge on lack of power by DA is without legal basis. Hon'ble Punjab & Haryana High Court in Merino Panel Products Limited vs. Designated Authority - 2011 (271) ELT 336 (P&H) held as under: "7. It is well known that provisions for anti-dumping duty have been incorporated to safeguard the domestic industry against practice of exporting countries dumping their goods at less than normal value resulting in injury to the domestic industry. To achieve this object, the Central Government has been authorised to impose anti-dumping duty not exceeding the margin of dumping. If it is proved that anti-dumping duty has been imposed in excess of margin of dumping, the importer is entitled to refund under Section 9AA. The Rules provi....
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....sed to carry out its objectives". Further, the Tribunal in Grauer & Weil (I) Ltd. vs. DA - 2011 (271) ELT 112 (Tri. Del.) held as below: "The DA on being satisfied that a review can be called for the need for continued imposition, mid term review of enhancing Anti-dumping duty can be initiated. In this case, it is seen that the final findings were issued in the initial investigation on 19.3.2007 and mid term review was sought in February, 2008 which was more or less within a year after the imposition of Anti-dumping duty. In the absence of any specific time period indicated in Rule 23 of the anti-dumping rules, the mid term review in the case in hand cannot be held as faulty". 8. The Hon'ble Supreme Court in Rishiroop Polymers Pvt. ....
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....s been taken into account. It is also recorded that the domestic industry have provided positive information in terms of Article 11.2 of WTO Agreement and Rule 23 of Anti Dumping Rules. Based on all the relevant data the DA concluded that subject goods are entering the Indian market from Korea RP at a dumped prices and dumping margin is significant and above the de-minimis limits prescribed. It has been recorded that though the situation of domestic industry has improved due to existing Anti Dumping duties, the price under cutting and price underselling are significant from Korea. Accordingly, it is concluded that the injury to the domestic industry is likely to recur in case the present AD duties are not modified. The definitive AD duty ha....