M/S. S & S. ENTERPRISE versus DESIGNATED AUTHORITY AND ORS.

M/S. S & S. ENTERPRISE versus DESIGNATED AUTHORITY AND ORS.

The investigation should have been terminated under Rule 14(d) as the quantity of imported batteries was less than 3% of total imports; 'volume' means quantity, not value. The orders by Designated Authority and Tribunal to impose anti-dumping duty are set aside.

Parties
Appellant: S & S. ENTERPRISE; Respondent: Designated Authority; Respondent: Central Excise, Customs and Gold (Control) Appellate Tribunal, New Delhi
Jurisdiction
India
Judgment Date
22 February 2005
Procedural Posture
Civil Appeal / Final Judgment
Outcome
Appeal allowed
Legal Topics
Interpretation of 'volume' Under Rule 14(d), Computation of Dumped Imports Quantity Vs Value, Imposition and Termination of Anti Dumping Duty
Anti Dumping Customs Interpretation of 'volume' Under Rule 14(d) Computation of Dumped Imports Quantity Vs Value Imposition and Termination of Anti Dumping Duty

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Parties

S & S. ENTERPRISE

Appellant

Designated Authority

Respondent

Central Excise, Customs and Gold (Control) Appellate Tribunal, New Delhi

Respondent

Procedural Posture

Civil Appeal / Final Judgment

Legal Issues

  1. 1 Whether the investigation should be terminated if the quantity of dumped imports is less than 3% of total imports under Rule 14(d)
  2. 2 Whether 'volume' in Rule 14(d) refers to quantity or value

Ratio Decidendi

The investigation should have been terminated under Rule 14(d) as the quantity of imported batteries was less than 3% of total imports; 'volume' means quantity, not value. The orders by Designated Authority and Tribunal to impose anti-dumping duty are set aside.

Court Disposition

Appeal allowed

Orders

  • Impugned decisions of the Tribunal and the Designated Authority are set aside
  • Anti-dumping duty imposed on the appellant is set aside