Suncity Sheets Private Limited vs. Union Of India

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

CIVIL APPEAL No(s). 9126 OF 2018

M/S SUNCITY SHEETS PRIVATE LIMITED Appellant(s)

VERSUS

UNION OF INDIA & ORS. Respondent(s)

O R D E R

Heard.

We are in agreement with the reasonings employed in para 10 of the impugned order, following observations have been made:

"10. We note that the AD duty investigation with reference to non market economy like in the present case could deal with only the normal value arrived at from the parameters of another country. The same will take care of only the subsidy at the manufacturing stage/domestic subsidy. As correctly pointed out by the learned counsel for the DI, the export subsidization is not captured and dealt with in such analysis and investigation. We note that various other countries including EU follow the practice of imposing CV duty and AD duty on the same subject goods. However, the duties together never exceed the injury margin. In other words, if the dumping margin, as established in the

investigation, is 30% with subsidy margin worked out at 10% injury margin at 25%, the duty imposed are 10% CV duty to offset subsidy and 15% AD duty. It is seen that the CV duty and AD duty put together did not exceed the injury margin though the dumping margin is higher. The same principle of Lesser Duty Rule is followed in India also. As such, we find no infirmity in the final findings of the DA and customs Notification imposing CV duty with reference to subsidy on the subject goods. Accordingly, we dismiss the appeal. The misc. application also stands disposed of."

In view of the above, we find no ground to interfere with the impugned judgment and order passed by the Customs, Excise & Service Tax Appellate Tribunal. Consequently the appeal is dismissed.

Pending application, if any, also stand disposed of.

................J. (ARUN MISHRA)

................J. (VINEET SARAN)

NEW DELHI; SEPTEMBER 10, 2018

ITEM NO.13 COURT NO.7 SECTION XVII

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS

Civil Appeal No(s). 9126/2018

M/S SUNCITY SHEETS PRIVATE LIMITED Appellant(s)

VERSUS

UNION OF INDIA & ORS. Respondent(s)

Date : 10-09-2018 This appeal was called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE ARUN MISHRA HON'BLE MR. JUSTICE VINEET SARAN

For Appellant(s)	Mr. Tarun Gulati, Adv.<br>Mr. Kishore Kunal, AOR<br>Mr. Abhishek Boob, Adv.<br>Mr. Prashant Tahiliani, Adv.<br>Ms. Anshul Verma, Adv.
	Mr. Shashi Mathews, Adv.
For Respondent(s)	Mr. Aryama Sundaram, Sr. Adv.

Mr. Basava Prabhu Patil, Sr. Adv. Ms. Reena Khair, Adv. Mr. Abhimanyu Bhandari, Adv Ms. Kartika sharma, Adv. Ms. Praveena Gautam, AOR Ms. Kritika Sharma, Adv. Ms. Shreya Dahiya, Adv. Mr. Jitesh P. Gupta, Adv. Mr. Rajesh Sharma, Adv. Ms. Geet Ahuja, Adv.

UPON hearing the counsel the Court made the following O R D E R The appeal is dismissed in terms of the signed order. Pending application, if any, also stand disposed of.

(NEELAM GULATI) (JAGDISH CHANDER) COURT MASTER (SH) BRANCH OFFICER (SIGNED ORDER IS PLACED ON THE FILE)