Tribunal upholds rejection of input prices from NME countries – Anti Dumping

  • August 27th, 2014
Section 9A of the Customs Tariff Act read with the Agreement on Dumping provide for determination of the normal value based on the cost of production, where the sales in the home market do not provide for a fair comparison. Ordinarily, the cost of production is determined based on the records maintained by the exporter. In a recent decision in the case of Kumho Petrochemical Company Ltd, the Tribunal upheld the rejection of the purchase price of an input by the Korean exporter from China, and directed adoption of alternate values.

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Revenue cannot adduce fresh evidence at appellate stage

  • December 4th, 2014
Revenue cannot adduce fresh evidence at appellate stage:
It is a settled law that a Show cause notice is the foundation of a case and it is not available to the Revenue to go beyond the grounds/basis proposed in the notice. However, it is seen that the Department routinely files applications for adducing fresh evidences at an appellate stage. Recently, the Ahmedabad Bench of the CESTAT had an occasion to consider whether the Revenue can be allowed to rely upon such fresh evidences/documents, at an appellate stage. In this regard, the Tribunal opined that additional evidence cannot be brought on record to fill up the lacuna or gap in the investigation or to substantiate the order. Revenue cannot be allowed to carry a piecemeal investigation.

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