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 - 2011 (3) TMI HC This

  • Login
  • Cases Cited
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2011 (3) TMI 652 - HC - Customs


Issues:
Challenge to final findings and customs notification imposing anti-dumping duty; Maintainability of Writ Petition against statutory remedy under Customs Tariff Act; Violation of principles of Natural Justice in passing final findings.

Analysis:
The Petitioner, a company incorporated in China, challenged final findings and a customs notification imposing a 266% anti-dumping duty on goods exported to India. The Petitioner manufactures Synchronous Digital Hierarchy (SDH) equipment falling under Chapter 85 of the Customs Tariff Act, 1975. Anti-dumping proceedings were initiated in 2009, with provisional duties imposed and subsequently challenged in court. The Designated Authority (DA) recommended definitive anti-dumping duty in 2010, leading to the present challenge.

The Respondents raised a preliminary objection to the maintainability of the Writ Petition, citing the statutory alternate remedy under Section 9C of the Customs Tariff Act. Other parties had filed Special Leave Petitions before the Apex Court, seeking to withdraw them to pursue the statutory appeal process. The Petitioner argued that the final findings violated principles of Natural Justice, as different DAs were involved in the process, citing a relevant judgment.

In light of the arguments, the Court acknowledged the soundness of the Petitioner's position but noted that similar issues were raised in another case before the Apex Court. Consequently, the Court directed the Petitioner to pursue the statutory appeal under Section 9C of the Customs Tariff Act. The Petitioner agreed to file an appeal within a specified timeline, and the Court directed the appellate authority to condone any delay and decide the appeal expeditiously. The Writ Petition was disposed of accordingly, with no costs awarded.

 

 

 

 

Quick Updates:Latest Updates