Page 222 - MANUAL OF SOP

Verification

This shall ensure the integrity of the verification process is maintained,
the applicant and respondent must always be prepared to verify all the
information relevant to the case.

(xi) Team members must first verify the data as submitted by the applicant/
respondent and unless they are absolutely certain, such data shall not be
used in the final determination.
(xii) Prior to verification, the team should internally/independently identify
specific sales transactions for detailed examination at the time of verification.

(xiii) Similarly, the team should also identify the high cost items or related party
transactions, which may need examining complete details to check the
authenticity of the reported costs. The team should aim at finding out
the triggers for cost variations amongst several constituents of DI and Co-
operative Exporters.

(xiv) To the extent possible, the specific sales transactions selected should cover
the full spectrum of terms of sales, costs, adjustments, product models,
etc., as well as sales with unusual characteristics. Data analysis prior to
verification will provide some direction in choosing these sales. Similarly,
issues regarding costing should also be pre-selected to ensure comprehensive
verification.

(xv) Even if the team members suspect that some or all of the information that
was provided is inaccurate or does not reflect the actual facts of the case,
the investigation team should collect as much documentation and other
information as possible about the items in question. The record of such
adverse evidence is important when making the determination which could
lead to termination of investigation or imposition of the duty, as the case
may be, and also at the time of defending its stand before the court in legal
proceedings.
(xvi) Team members should not solely rely on the applicant’s/respondent’s
worksheets as the source documents for verification of a particular topic.
Worksheets should be first tested for accuracy to determine if the formula,
calculations, and assumptions yield the results claimed in the worksheet
(if these documents are already on the record, this test should be done
before verification). Further, team members should not simply accept the
applicant/respondent’s methodology/assumptions as presented. If the team

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