Page 262 - ELT_15th July 2020_Vol 373_Part 2

244 EXCISE LAW TIMES [ Vol. 373

customs deems fit for payment of the deficiency, if any, in case definitive anti-
dumping duty is imposed retrospectively, on completion of the investigation by
the Designated Authority. The relevant portion of the Notification dated 25 June,
2018 is reproduced below :
“And whereas, M/s. Shandong Haohua Tire Co. Ltd. (Haohua) (Producer)
has filed an application before the designated authority requesting for re-
view in terms of rule 22 of the Customs Tariff (Identification, Assessment
and Collection of Anti-dumping Duty on Dumped Articles and for Deter-
mination of Injury) Rules, 1995, in respect of exports of the subject goods
made by them, and the designated authority, vide new shipper review noti-
fication No. 7/8/2018-DGAD, dated the 16th May, 2018, published in the
Gazette of India, Extraordinary, Part I, Section 1, dated the 16th May, 2018,
has recommended provisional assessment of all exports of the subject
goods made by the above stated parties till the completion of the review by
it;
Now therefore, in exercise of the powers conferred by sub-rule (2) of rule 22
of the Customs Tariff (Identification, Assessment and Collection of Anti-
dumping Duty on Dumped Articles and for Determination of Injury) Rules,
1995, the Central Government, after considering the aforesaid recommen-
dation of the designated authority, hereby orders that pending the outcome
of the said review by the designated authority, the subject goods, when
originating in or exported from the subject country by M/s. Shandong
Haohua Tire Co. Ltd. (Haohua) (Producer) through Guangzhou Exceed In-
dustrial Technology Co. Ltd. (exporter) or H.K. Trade Wing Trading Lim-
ited (exporter), and imported into India, shall be subjected to provisional
assessment till the review is completed.
2. The provisional assessment may be subject to such security or guaran-
tee as the proper officer of customs deems fit for payment of the deficiency,
if any, in case a definitive anti-dumping duty is imposed retrospectively, on
completion of investigation by the designated authority.
3. In case of recommendation of anti-dumping duty after completion of
the said review by the designated authority, the importer shall be liable to
pay the amount of such anti-dumping duty recommended on review and
imposed on all imports of subject goods when originating in or exported
from the subject country by M/s. Shandong Haohua Tire Co. Ltd. (Haohua)
(Producer) through Guangzhou Exceed Industrial Technology Co. Ltd. (ex-
porter) or H.K. Trade Wing Trading Limited (exporter), and imported into
India, from the date of initiation of the said review.”
10. The Designated Authority conducted an oral hearing on 13 Febru-
ary, 2019 to provide an opportunity to the interested parties to present infor-
mation. The final findings of the Designated Authority were notified on 2 May,
2019.
11. The contention of the Learned Counsel appearing for the Domestic
Industry is that since only a recommendation was made by the Designated Au-
thority and the Customs Notification as contemplated under [Section] 9A(1) of
the Tariff Act has yet to be issued by the Central Government, it cannot be said
that there is an order of determination regarding existence, degree and effect of
any dumping in relation to the import of subject goods and, therefore, the appeal
under the aforesaid circumstances would not be maintainable. In this connection,
Learned Counsel referred to the provisions of Rule 22 of the Anti-Dumping
Rules and submitted that sub-rule (2) of Rule 22 provides that the Central Gov-
EXCISE LAW TIMES  15th July 2020  262