ADD - Appellant is seeking virtually a review of final order of Tribunal and which is not permissible in guise of a ROM application: CESTAT
By TIOL News Service
NEW DELHI, MAY 02, 2017: WHILE dismissing the appeal filed by the Association of importers and consumers of PVC paste resin in India, the Anti-dumping Bench of the CESTAT 2016-TIOL-2816-CESTAT-DEL-LB had held thus -
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Anti Dumping duty - Appeal filed by appellant, an association of importers and consumers of PVC paste resin in India against Final Findings dated 04.04.2013 in sunset review investigation by Designated Authority (DA) - Appellant submitted that impugned order has been issued in violation of remand order of Tribunal - Eight digit classification of the subject goods have been a matter of dispute - In remand decision by Tribunal on appeal filed by same appellant, scope of AD levy on subject goods was examined in detail - Customs Notfn mentioned the product by name as well as eight digit classification code - It was concluded that when notfn mentions and identifies the subject goods by name and specific tariff classification, any change in such parameters ought to be done within ambit of law - Matter relating to eight digit classification and inconsistency emanating thereafter is no more a point of dispute or relevant in appeal proceedings - Tribunal remanded the matter to DA for a fresh consideration and appellants have been given liberty to raise all issues before DA - Upon such direction and complying the same, present findings were issued, as such no merit found in appeal on this issue.
Regarding the findings of DA on injury margin and quantification of AD duty, there is nothing specific to any issue to persuade to interfere with the same - It has been clearly recorded that import of subject goods increased significantly and in direct consequence thereof domestic industry lost market share - It was concluded that deterioration in profits, return on capital are apparently as a result of dumped imports - After analysing various parameters, DA concluded on recommending levy of AD duty which was notified through the impugned Customs Notfn: CESTAT
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The appellants have filed a miscellaneous application for Rectification of alleged mistake in the aforesaid order dated 12.09.2016 claiming that non-consideration of grounds agitated by the applicant is an error apparent on record.
The counsel for the Domestic Industry submitted that the final order of the Tribunal examined the issue in detail and if the appellant is aggrieved by the said order, the only course open to them is to file a statutory appeal against the same. Reliance is placed on the decisions in Deva Metal Powders Pvt. Ltd. = 2007-TIOL-221-SC-CT and RDC Concrete (India) P. Ltd. = 2011-TIOL-77-SC-CX .
After considering the submissions made by all parties, the Bench observed -
+ The grievance of the appellant is that the customs tariff classification was restricted to four-digit and thereby the scope of Anti-Dumping levy was expanded when compared to the original investigation. These aspects have been examined in detail by the DA and have been taken note of in the final order by the Tribunal.
+ We also note that the Customs Notification dated 03.07.2013 mentions four-digit classification and the description of the product, alongwith an Explanation listing out the exclusion of certain products from the purview of Anti-Dumping duty.
+ We note that both the issues now raised in the miscellaneous application, have been dealt with in the … findings (at paragraphs 6 & 7) and there is no error apparent on record by way of non-consideration of any issue raised by the appellant. Here, it is relevant to note that by the present miscellaneous application, the appellant is seeking virtually a review of the final order of the Tribunal.
After extracting paragraph 21 of the decision of the apex court in RDC Concrete (supra), the Bench concluded that the miscellaneous application is devoid of merits, hence dismissed the same.
(See 2017-TIOL-1458-CESTAT-DEL-LB)
