JUDGMENT

Zabariah Mohd Yusof FCJ:

[1] This Appeal relates to the application of ss 17 and 18 of the Countervailing and Anti-Dumping Duties Act 1993 [Act 504], particularly in relation to the determination of the export price of subject merchandise for the purpose of imposition of anti-dumping duties.

[2] We heard the submissions of both parties on 15 April 2025 and delivered our decision on the same day, whereby we unanimously allowed the appeal with no order as to costs. We hereby provide our reasons for so deciding.

[3] The Appellants obtained leave to appeal to the Federal Court under ss 96(a) and 97 of the Courts of Judicature Act 1964 upon the following questions of law:

Question 1

Whether s 17 of Act 504 must be read with s 18 of the same to ensure fair comparison between export price and normal value which is normally at ex-factory level?

Question 2

Whether subsections 17(2) and 17(3) of Act 504 are applicable for the determination of export price when the export price had been determined based on subsection 17(1) of the same and no issue arises that there is no export price or that it appears that the export price is unreliable?

Question 3

Whether the determination of export price