Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + HC Customs - 2017 (3) TMI HC This

  • Login
  • Cases Cited
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2017 (3) TMI 1569 - HC - Customs


Issues:
1. Extension of duty upon initiation of sunset review under Section 9A (5) of the Customs Tariff Act, 1975.
2. Applicability of previous ruling in Kumho Petrochemicals Co. Ltd. v. Union of India & Ors., 2014 (306) ELT 3 (Del.).
3. Pending appeal in Supreme Court regarding the previous ruling.
4. Disposal of writ petitions based on the final outcome of the Supreme Court appeal.

Analysis:
1. The judgment deals with the issue of the extension of duty upon the initiation of a sunset review under Section 9A (5) of the Customs Tariff Act, 1975, concerning various products like Phenol, front axle, steering knuckles, Nylon Tyre Cord Fabric, plastic processing machine, and Vitamin C. The dispute in question is addressed in relation to specific notifications issued on different dates. The court notes that this matter is covered by a previous ruling in Kumho Petrochemicals Co. Ltd. v. Union of India & Ors., 2014 (306) ELT 3 (Del.), which sets a precedent for the current case.

2. The judgment emphasizes that based on the previous decision in Kumho Petrochemicals case, the writ petitions under consideration must succeed. However, it is crucial to acknowledge that the said judgment is currently under appeal in the Supreme Court through a Special Leave Petition (SLP no.29268-29269/2014) filed by the Central Government against M/s Kumho Petrochemicals Pvt. Ltd. The court takes cognizance of this appeal and the potential impact it may have on the present case.

3. Considering the circumstances and the pending appeal in the Supreme Court, the parties involved in the case agree that the writ petitions can be resolved by aligning with the final outcome of the SLP. The judgment directs that the decision of the Supreme Court in the appeal will govern the proceedings of the present case. If the Supreme Court upholds the ruling of the High Court in Kumho Petrochemicals case, the writ petitioners will be entitled to the same relief. Conversely, if the Supreme Court rules differently, the petitioners will not receive any entitlement. Thus, the writ petitions are disposed of based on this agreement and understanding.

4. In conclusion, the judgment navigates the complexities arising from the previous ruling, the pending appeal in the Supreme Court, and the implications for the current case. By linking the outcome of the SLP to the resolution of the writ petitions, the court ensures a coherent and consistent approach to the legal proceedings, contingent upon the final decision of the higher judicial authority. This approach provides clarity and a structured path forward for all parties involved in the dispute.

 

 

 

 

Quick Updates:Latest Updates