Ministry Of Commerce vs M/S Haldor Topsoe

The Supreme Court upheld the final determination of the Anti-Dumping Authority under Section 9A of the Customs Tariff (Amendment) Act, 1995, confirming that the respondent's failure to provide necessary export price information justified the Authority's reliance on best judgment assessment for determining normal value. The Court ruled that the Tribunal correctly dismissed the respondent's limitation argument, as the Central Government had lawfully extended the inquiry period. The appeal was dismissed, affirming the imposition of anti-dumping duties on the respondent's catalysts.