Tribunal Overturns Anti-Dumping Duty: Flax Yarn Imports Cleared of Undervaluation Allegations Due to Procedural Lapses.

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....Anti-Dumping Duty - Undervaluation of imported Flax yarn from sister companies / concerns - re-determined assessable value - The tribunal upheld the appellants' preliminary objection that the case was not decided within the time-frame stipulated in Section 28(9) of the Customs Act, and no extension was granted by a senior officer, rendering the order unsustainable. The tribunal found that the differential ADD demand was based on unreliable evidence, including a dubious letter from Tung Ga. The tribunal held that the invoices submitted by the appellants were genuine, and the demand was set aside. The tribunal rejected the undervaluation allegation, finding that it was based on fabricated and uncertified emails from a trade rival. The original transaction values declared by the appellants were upheld.....