Boeing called for US courts to impose the tariffs on the C-Series airliners saying state support from the Canadian and UK governments had allowed Bombardier to sell them to US airliner Delta at "absurdly low" prices.
Boeing said the sale of the aircraft to Delta was "below the cost of production and below the price in other markets – a textbook case of dumping".
The row saw Prime Minister Theresa May call Donald Trump to ask him to intervene as the imports threatened the sale of C-Series jets to Delta, potentially costing thousands of jobs in Northern Ireland.
Canadian premier Justin Trudeau went further, abandoning a multi-billion dollar order for 12 F-18 fighter jets – the core of the Royal Canadian Air Force – from Boeing, saying he would "not do business with a company that is trying to sue us, eliminate tens of thousands of jobs and put our companies out of business".
On Tuesday night, Canada said a further competition to buy 88 fighters warned that "any bidder that is responsible for harm to Canada's economic interests will be at a distinct disadvantage".
Last week, the committee heard evidence from Stephen Kelly, chief executive of trade group Manufacturing NI. He called on the UK Government to place multi-billion-pound defence contracts with Boeing for spyplanes and attack helicopters under review as a consequence of Boeing's campaign to get the US courts to impose the trade tariffs.
However, Sir Michael told MPs any attempt by the UK Government to use defence contracts as a bargaining tool to try to resolve the legal row between the two companies could put UK security at risk.
"Denying the armed forces Boeing equipment would not be in the interests of national security," he said.
The committee, including Northern Irish MP Ian Paisley Jr, questioned if Boeing's calls for US courts to impose the trade tariffs were "spiteful", as the US company has a huge and growing backlog of orders for its 737 airliner, which is the nearest offering it has to the C-Series.
Paisley said that Boeing was "complaining about lost sales which you [Boeing] can't actually fufill".
Sir Michael replied that the complaint was "a pure commercial challenge for a sale that we felt was unfair".
Analysts have questioned why Boeing sees itself as being harmed by the C-Series – which is smaller than the 737 – saying the two aircraft do not directly compete.
This was echoed by the committee chairman, Dr Andrew Murrison, who pointed to the backlog of 4,500 orders for the 737 aircraft, which are currently being built at a rate of 50 to 60 aircraft per month.
Dr Murrison said: "There seems to be a real difference of opinion between yourselves. You believe the C-Series and 737 go head-to-head, but no-one else does."
However, Boeing is widely seen as trying to avoid making the mistake it did with Airbus, which grew from an upstart 30 years ago to a rival of the same size as Boeing. The American company and Airbus are engaged in a long-running legal battle at the World Trade Organisation over what each complains is illegal state aid, and Boeing is determined not allow Bombardier to grow through the same means.
Sir Michael avoided directly accusing the UK Government of having acted illegally in its support of Bombardier, saying it "did not act in accordance with the WTO [rules]".
"We were the victim of a dumped sale," Sir Michael said. Asked to compare the situation of the two companies with the Christian parable of David and Goliath, Sir Michael said that the firm "doesn't feel embarrassed about being Goliath".
He added: "We like competition, it makes us better, but we want it to be fair competition. We believe in the rule of law and trade law and compliance with that."
A spokesman from Bombardier said: "Boeing have unbelievably cast themselves in the wrong role. As the discussion at the committee showed it is hard to see Boeing as the victim when their backlog is over-sold and and they have based their claim on a competition they were never in."
