Page 261 - ELT_15th July 2020_Vol 373_Part 2

2020 ] H.K. TRADE WIND TRADING LTD. v. DESIGNATED AUTH., DGAD & ALLIED DUTIES 243

Learned Counsel for the Domestic Industry, it would be appropriate to state the
necessary facts.
7. The Designated Authority had initiated anti-dumping duty investi-
gation concerning the subject goods originating in or exported from China PR
and in its final findings dated 1 August, 2017 recommended an anti-dumping
duty for exporters/producers from China at the rate prescribed in the said find-
ings. The recommendations of the Designated Authority were accepted by the
Central Government and anti-dumping duty was levied by Customs Notification
dated 18 September, 2017. The three Appellants, who shall hereinafter be re-
ferred to as “New Shippers”, filed an application before Designated Authority
under Rule 22 of the Anti-Dumping Rules for determination of individual mar-
gin of dumping in respect of the definitive anti-dumping duty imposed by the
Central Government under the Notification dated 18 September, 2017 contending
that they had not exported the subject goods to India during the period of inves-
tigation nor they were related to any of the exporters or producers in the export-
ing country who had been subjected to anti-dumping duties on the subject
goods.
8. Rule 22 of the Rules, under which the New Shipper Review was un-
dertaken, is as follows :
“Rule 22”
(1) If a product is subject to anti-dumping duty, the designated authority
shall carry out a periodical review for the purpose of determining in-
dividual margins of dumping for any exporters or producers in the
exporting country in question who have not exported the product to
India during the period of investigation, provided that these exporters
or producers show that they are not related to any of the exporters or
producers in the exporting country who are subject to the anti-
dumping duty on the product.
(2) The Central Government shall not levy anti-dumping duty under sub-
section (1) of section 9A of the Act, on imports from such exporters or
producers during the period of review as referred to in sub-rule (1) of
this rule :
Provided that the Central Government may resort to provisional assess-
ment and may ask a guarantee from the importer if the designated authori-
ty so recommends and if such a review result in a determination of dump-
ing in respect of such products or exporters, it may levy duty in such cases
retrospectively from the date of initiation of the review”.
9. The Designated Authority initiated the New Shipper Review Inves-
tigation by Notification dated 16 May, 2018 and the period of investigation for
the purpose of review was mentioned as 1 July, 2018 to 31 December, 2018. After
initiating the investigation, the Designated Authority also recommended for
provisional assessment on all exports of subject goods made by the appellant till
the review was completed. The Central Government, after considering the afore-
said recommendation of the Designated Authority, issued a Notification dated 25
June, 2018 that pending the outcome of the said review by the Designated Au-
thority, the subject goods, when originating or exported from China PR. by the
Appellants, and imported into India shall be subjected to provisional assessment
till the review was completed. It further mentioned that the provisional assess-
ment may be subject to such security or guarantee as the proper officer of

EXCISE LAW TIMES  15th July 2020  261