Designated Authority Anti-Dumping ... vs M/S. Haldor Topsoe A/S.

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 information impeded the investigation, justifying the use of 'best judgment assessment' for determining normal value. The Court ruled that the Tribunal correctly rejected the respondent's contention regarding the limitation period, as the Central Government had validly extended the inquiry timeline. The appeal was dismissed, affirming the imposition of anti-dumping duties.