Norwegian Salmon maintains that the Department made a ministerial error by incorrectly deducting duty and brokerage applicable to French sales from U.S. sales, rather than deducting these expenses from French sales. In addition, respondent maintains that the Department double- counted U.S. credit expense. Petitioners did not comment on respondents' allegations. After a review of respondent's allegations, we agree with respondent and have corrected these errors for the amended final results. Norwegian Salmon also maintains that the Department erroneously double-counted certain expenses associated with damages resulting from underwater explosions affecting Norwegian Salmon's Farm C. Respondent maintains that the indemnity that Farm C received covered all of Farm C's expenses associated with the explosion and that the Department erred by subtracting the amount Farm C claimed as a loss in its financial statement.
Petitioner disagrees with respondent.
Moreover, petitioner states that the Department's cost of production calculations correctly reflect the actual amounts recorded in Farm C's income statement and accounting ledgers for the loss and indemnity associated with the fish killed by the underwater detonations. We disagree with respondent that this is a ministerial error. The error alleged by respondent does not fall within this definition, and therefore, we determine that it is not a ministerial error. The Department shall determine, and the Customs Service shall assess, antidumping duties on all appropriate entries. The Department will issue appraisement instructions concerning all respondents directly to the U.S. Customs Service.