CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

NEW DELHI

PRINCIPAL BENCH

ANTI DUMPING APPEAL No. 51283 OF 2022

(Arising out of Office Memorandum No. F. No. CBIC-190354/143/2021-TO (TRU-I)-

CBEC dated 03.03.2022 Final Findings No. 7/8/2021-DGTR dated 26.11.2021)

M/s J K Paper Ltd. ……Appellant

Nehru House 3^rd Floor, 4 Bahadur Shah Zafar

Marg, New Delhi-110002

Versus

1.

The Union of India

Through the Secretary,

Ministry of Finance,

Department of Revenue,

North Block, New Delhi-110001

2.

Designated Authority, Directorate

General of Trade Remedies

Department of Commerce & Industry

Parliament Street, Jeevan Tara

Building, 4^th Floor, New Delhi-110001

3.

Embassy of Indonesia

50-A Kautilya Marg Chanakyapuri,

New Delhi-110021

4.

Embassy of Singapore

E-6 Chandragupta Marg, Chanakyapuri,

New Delhi-110021

5.

PT Indah Kiat Pulp and Paper Tbk, (“IK”)

“JI. Raya Serpong Km. 8 Tangerang, 15310

Banten-Indonesia

6.

P.T. Pindo-Deli Pulp and Paper Mills (“PD”)

Sinarmas Land Plaza Tower II, Jl. M.H. Thamrin No. 51,

RT. 9/RW. 4, Gondangdiam, Kec. Menteng,

Kota Jakarta Pusat, Daerah Khusus,

Ibukota Jakarta 10350, Indonesia

7.

PT. Pabrik Kertas Tjiwi Kimia Tbk. (“TW’)

Sinarmas Land Plaza, Tower II, Jl. M.H. Thamrin No. 51,

RT.9/RW. 4, Gondangdia, Kec. Menteng,

Kota Jakarta Pusat, Daerah Khusus, Ibukota Jakarta 10350

8.

PT Riau Andalan Kertas (“RAK”)

CVQQ+8X3, Pangkalan Kerinci Timur,

Pangkalan Kerinci, Pelalawan

Regency, Riau 28654, Indonesia

9.

PT Anugerah Kertas Utama (“AKU”)

28300, Jl. Lintas Sumatra, Kota Pekanbaru,

Riau, Indonesia

10.

PT Asia Pacific Rayon (“APR”)

Komp. RAPP, Pangkalan Kerinci Tim., Kec.

Pangkalan Kerinci, Kabupaten Pelalawan, Riau

28381, Indonesia

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AD/51283/2022

11.

APRIL International Enterprise Pte. Ltd. (“AIE”)

80 Raffles Place, #50-01 UOB Plaza 1,

Singapore 048624

12.

PT Sarana Jaya Andalan, Indonesia (PT SJA)

Ruko Glaze 2 No. A 22, Gading Serpong, Klp.

Dua, Kec. Klp.Dua, Kabupaten Tangerang,

Banten 15810, Indonesia

13.

AIE Fiber Resource and Trading (India)

Private Limited (“AFRT”)

Meghana Towers, 3^rd Floor, Rd No. 19,

Madhapur, Telangana 500081

14.

West Coast Paper Mills Ltd.

31, Jawaharlal Nehru Road, Kolkata 700016,

West Bengal, India

15.

Tamil Nadu Newsprint and

……Respondents

Papers Ltd. (TNPL)

76, Anna Salai, Little Mount, Guindy, Chennai,

Tamil Nadu 600032

With

ANTI DUMPING MISCELLANEOUS APPLICATION NO. 50739 of 2022

(filed by the appellant)

APPEARANCE:

Ms. Reena Asthana Khair, Shri Rajesh Sharma, Ms. Shreya Dahiya, Shri Subham

Jaiswal, Shri Nikhil Sharma & Ms. Vrinda Bagaria, Advocates for the appellant.

Shri Ameet Singh and Ms. Bhavana Varsha, Advocate for Designated Authority

Shri Rakesh Kumar, Authorised Representative for the Central Government

Shri Jitendra Singh, Shri Anshuman Sahni, Shri Akshay Soni, Advocate for

Respondent No. 8 to 10.

CORAM:

HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT

HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)

HON’BLE MS. RACHNA GUPTA MEMBER (JUDICIAL)

Date of Hearing/Decision: January 18, 2023

FINAL ORDER NO._50083/2023_

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AD/51283/2022

JUSTICE DILIP GUPTA:

The grievance raised by J.K. Paper Limited¹ is that despite a

recommendation having being made by the designated authority in the

final findings notified on 26.11.2021 for continuation of anti-dumping

duty under section 9A of the Customs Tariff Act 1975², the Central

Government did not issue the notification for imposition of anti-

dumping duty. The relief, therefore, that has been claimed in the

appeal is that the office memorandum dated 03.03.2022 issued by the

Ministry of Finance, Department of Revenue, Tax Research Unit

conveying the decision of the Central Government not to impose anti-

dumping duty proposed in the final findings