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 + AT Customs - 2012 (12) TMI AT This

  • Login
  • Cases Cited
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2012 (12) TMI 512 - AT - Customs


Issues Involved:
1. Interim directions to stay proceedings before the Designated Authority (DA).
2. Clarification on whether the DA should continue with post-decisional hearing.
3. Review of Tribunal's Final Order dated 11-8-2011.
4. Tribunal's power to review its own order.
5. Applicability of the Supreme Court's decision in the case of Automotive Tyre Manufacturers Association (ATMA).
6. Prejudice against RIL and HP due to the Tribunal's order.
7. Procedural aspects regarding the hearing of appeals and issuance of notices.

Issue-wise Detailed Analysis:

1. Interim Directions to Stay Proceedings Before the Designated Authority (DA):
The Tribunal considered Miscellaneous Application No. AD/M/1001/2011 filed by M/s. Reliance Industries Ltd. (RIL) seeking interim directions to stay the proceedings before the DA pending the decision in Review Application No. AD/M/1037/2011. The Tribunal noted that the Supreme Court had directed the DA to implement the orders passed by the CESTAT dated 11-8-2011, which involved post-decisional hearings. As such, the Tribunal found no reason to stay the proceedings.

2. Clarification on Whether the DA Should Continue with Post-decisional Hearing:
The Tribunal addressed Miscellaneous Application No. AD/M/169/2012 filed by the DA seeking clarification on whether it should continue with the post-decisional hearing. The Tribunal clarified that there was no bar on the DA to continue and complete the post-decisional hearing within the specified time limit, despite the review petition filed by RIL. The Tribunal extended the time for the DA to complete the post-decisional hearing by another six months.

3. Review of Tribunal's Final Order Dated 11-8-2011:
The review petition No. AD/M/1037/2011 was filed by RIL pursuant to the Supreme Court's order permitting them to file a review petition before the Tribunal. The Tribunal examined whether it had the power to review its own order and concluded that it did not possess such power. The Tribunal cited several Supreme Court decisions, including Commissioner of Central Excise, Vadodara v. Steelco Gujarat Ltd., which held that the power of review is not inherent and must be expressly granted by statute.

4. Tribunal's Power to Review Its Own Order:
The Tribunal noted that the Customs Tariff Act, 1975, did not provide any express power of review to the Tribunal. The Tribunal referred to the Supreme Court's decision in Kalabharati Advertising v. Hemant Vimalnath Narichania, which held that in the absence of statutory provisions, a review application is not maintainable. The Tribunal concluded that it could not review its own order and dismissed the review petition filed by RIL as not maintainable.

5. Applicability of the Supreme Court's Decision in the Case of Automotive Tyre Manufacturers Association (ATMA):
RIL argued that the decision in ATMA was not applicable as the appellants in the present case did not ask for a fresh hearing by the successor DA. The Tribunal, however, found that all arguments, including those concerning the applicability of ATMA, were duly considered during the hearing of the appeals. The Tribunal maintained that the right course for the applicants, if aggrieved by the Tribunal's decision, was to appeal to a higher judicial forum.

6. Prejudice Against RIL and HP Due to the Tribunal's Order:
RIL and HP contended that they were prejudiced by the Tribunal's order which remanded the matter for post-decisional hearing. The Tribunal held that no prejudice was caused to the domestic industry as the anti-dumping duties remained in force and the domestic industry was allowed to participate in the post-decisional hearing. The Tribunal emphasized that the interests of the domestic industry were protected by the final order.

7. Procedural Aspects Regarding the Hearing of Appeals and Issuance of Notices:
RIL argued that their appeal was not ripe for hearing when the appeal of APC was taken up as notices were not served on all interested parties. The Tribunal acknowledged that procedural aspects concerning the hearing of appeals and issuance of notices were considered and that all advocates, including RIL's, were heard on these issues. The Tribunal found that the correct procedural course was followed and any grievances should be addressed through an appeal to a higher judicial forum.

Conclusion:
The Tribunal dismissed the review petition filed by RIL as not maintainable and clarified that the DA should continue with the post-decisional hearing within the extended time frame. The Tribunal reiterated that it did not have the statutory power to review its own orders and emphasized that the interests of the domestic industry were safeguarded by the continuation of anti-dumping duties during the post-decisional hearing process.

 

 

 

 

Quick Updates:Latest Updates