Page 259 - ELT_15th July 2020_Vol 373_Part 2

2020 ] H.K. TRADE WIND TRADING LTD. v. DESIGNATED AUTH., DGAD & ALLIED DUTIES 241

2020 (373) E.L.T. 241 (Tri. - Del.)
IN THE CESTAT, PRINCIPAL BENCH, NEW DELHI
[ANTI-DUMPING BENCH]
[COURT NO. I]
Justice Dilip Gupta, President, Dr. D.M. Misra, Member (J) and
Shri C.L. Mahar, Member (T)
H.K. TRADE WIND TRADING LTD.
Versus
DESIGNATED AUTH., DGAD & ALLIED DUTIES
DESIGNATED AUTHORITY, DGAD & ALLIED DUTIES
DESIGNATED AUTH., DGAD & ALLIED DUTIES
Interim Order Nos. IO/AD/4-6/2020-CU(DB), dated 21-2-2020 in Appeal Nos.
AD/52058-52060/2019
Anti-dumping - Appeal to Appellate Tribunal - Determination of in-
dividual dumping margin - Anti-dumping duty imposed on subject goods
originating in or exported from China PR - Applicants not having exported the
goods during the period of investigation, New Shipper Review initiated by
Designated Authority - However, individual margin of dumping not granted -
Appellants subjected to anti-dumping duty under the residual category (Serial
Nos. 9, 10) in the Table of Notification No. 45/2017-Cus. (ADD) - Designated
Authority having not made any recommendation for imposition of any defini-
tive individual dumping margin for the three Appellants, appeals maintaina-
ble under Section 9C(1) of Customs Tariff Act, 1975 against the final findings
of Designated Authority refusing to impose anti-dumping duty - Rule 22 of
Customs Tariff (Identification, Assessment and Collection of Anti-dumping
Duty on Dumped Articles and for Determination of Injury) Rules, 1995. [paras
9, 14, 16, 22, 26]
Anti-dumping - Provisional assessment - Appellant’s request for indi-
vidual dumping margin not granted and levy of duty as provided in Notifica-
tion No. 45/2017-Cus. (ADD), continued - Consequently, Central Government
not required to issue a notification for levy of retrospective duty. [para 25]
Appeals allowed
CASES CITED
Jindal Poly Film Ltd. v. Designated Authority— 2018 (362) E.L.T. 994 (Del.)
— Relied on ............................................................................................................. [Paras 5, 13, 19, 20, 26]
Saurashtra Chemicals Ltd. v. Union of India — 2000 (118) E.L.T. 305 (S.C.) — Relied on .... [Paras 11, 21]
REPRESENTED BY : S/Shri Jitender Singh, Akshay Soni, Rajesh Sharma,
Ms. Reena Khair, Ms. Shreya Dahiya and
Ms. Anushka Singh, Advocates and Jitender Singhvi,
Consultant, for the Appellant.
S/Shri Rakesh Kumar, Authorised Representative,
Ameet Singh and Ms. Albina Waali, Advocates, for
the Respondent.
[Order per : Justice Dilip Gupta, President]. - These appeals have been
filed under Section 9C(1) of the Customs Tariff Act, 1975 [the Tariff Act] to assail

EXCISE LAW TIMES  15th July 2020  259