2001 (11) TMI 408 - AT - Customs

Summary

The judgment clarifies that appeals under Section 9C are specific to subsidy or dumping issues, requiring a Bench with the President and two members. In this case, the order under challenge is not under Section 9C, so it does not need to be heard by such a Bench. The order passed by the Commissioner of Customs (Appeals) is appealable under Section 129A to the appellant Tribunal, and the appeal is sent back to the jurisdictional Bench for further review.