TaxTMI 
TaxTMI 
2018 (10) TMI 1569
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.... in the final disclosure statement, made under Rule 16 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty of AntiDumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (hereinafter "Rules") by the Designated Authority (hereinafter "DA") on 20.07.2018. 2. Briefly, the facts are that anti-dumping duty investigation was initiated on the basis of complaints by the domestic industry through a public notice dated 02.11.2017, in respect of alleged dumping behaviour of importers of "Uncoated Copier Paper", originating (or exported) from Indonesia, Thailand and Singapore. The essential facts with respect to the investigation are undisputed; the petitioner responded to public notices and had a....
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....ty notes that all companies have exported the product under consideration to India directly as well through unrelated exporters during the POI. IK has exported *** MT having value of USD *** either directly or through unrelated exporters in China, Hong Kong and Singapore. Similarly, PD had exported*** MT having value USD *** and TK has exported *** MT having value USD *** respectively. As informed by the producer, the exporters in China and Hong Kong have sold the goods to M!s Leaconfield, Singapore, which is an unrelated exporter. The exports to India through these exporters is approximately 39% for IK, 43% for PD and 32% for TK. None of these unrelated exporters have filed the exporter questionnaire response and not cooperated with the Au....
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....th respect to the petitioner. It was next urged, that even if arguendo, the DA were to proceed on the assumption that Leaconfield did not respond, and was in some manner related to the petitioner, that ipso facto did not authorize the rejection of the petitioner's data that was otherwise available on the record with respect to the production of the subject goods in the Indonesian facility as well as the 60% direct exports. It was also emphasized that the DA had in the past, adopted a nuanced approach and had at times recommended differential margins of duty with respect to manufacturers/exporters whose production costs are known and traders whose costs may or may not be known or disclosed. 5. Learned counsel submitted that unless this Cour....
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.... DA's disclosure statement in any manner whatsoever. 7. It was also urged on behalf of the domestic manufacturers, that the non-disclosure with respect to the selling cost to the Singapore based trading concerns, in fact significantly affects a value chain of the imports. Learned counsel here emphasized that the diversion of 40% goods, through imports, at gross cost basis (CIF price) cannot be worked backwards in any meaningful manner to arrive at a manufacturing or ex-factory sale price, from the manufacturers' point of view, to determine whether in reality concession or concessions of any kind are offered to such committed purchasers/importers into India. On account of a gap in such information, in the past, DAs have treated the response....
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....ailable data. The petitioner's objection to the impugned order is that the 40% of its production, imported into India through a Singapore trading entity (apparently funded by Chinese financers) are not related transactions. Its emphasis is upon its admitted capacity of production and the ex-factory price the facts relating to which, it says was, gathered by the Indian authorities upon inspection. The complaint of the Indian manufacturers, on the other hand is that in the absence of full details with respect to the sale price, ex-factory, at which the goods were sold to the Singapore trading concerns, and then imported into India, the entire picture would not be revealed. It is based largely on the latter argument that the DA appears to have....
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....circumstances, this Court is of the opinion that the petitioner's grievance can be best addressed by affording it an opportunity of making, what according to it, are relevant submissions, in writing to the Designated Authority with respect to the disclosure statement, especially Paragraph 40 thereof. These written submissions should highlight, whether the data available on the record is sufficient to determine the petitioner's export price, having regard to the import data with respect to Leaconfield, as well as its own import data, based upon the direct 60% export made to India. Any other relevant arguments in this regard may also be highlighted before the DA. The respondent-complainant should also be given the opportunity to make its subm....