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Issues Involved:
1. Quashing of notification No. 37/1/2001/DGAD dated 6th August 2001. 2. Compliance with Rule 6(2) of the Anti-dumping Duty Rules under the Customs Tariff Act, 1975. 3. Principles of natural justice. 4. Availability of alternative remedy under Section 9C of the Customs Tariff Act, 1975. 5. Scope of appeal regarding preliminary findings versus final findings. Detailed Analysis: 1. Quashing of Notification No. 37/1/2001/DGAD: The petitioners sought to quash the notification dated 6th August 2001, which imposed anti-dumping duties on imports of vitrified tiles from China and UAE. They argued that the notification and the preliminary findings leading to it were flawed due to non-compliance with procedural rules, particularly Rule 6(2) of the Anti-dumping Duty Rules. 2. Compliance with Rule 6(2) of the Anti-dumping Duty Rules: The petitioners contended that no notice under Rule 6(2) was served upon them, which mandates forwarding a copy of the public notice to known exporters, the governments of exporting countries, and other interested parties. The court examined whether the designated authority complied with Rule 6(2). It was found that the embassies of the subject countries were informed, and notices were sent to exporters and complainants, but not directly to the importers (petitioners). The court concluded that Rule 6(2) does not require notice to be served on importers, only on exporters and other interested parties, which was adequately done. 3. Principles of Natural Justice: The petitioners argued that the lack of direct notice to them constituted a violation of natural justice. The court, however, found that the principles of natural justice were upheld as the exporters, who were notified, had the responsibility to inform their importers. The court noted that the petitioners had access to the notice and participated in the proceedings, indicating no prejudice was caused. 4. Availability of Alternative Remedy under Section 9C of the Customs Tariff Act, 1975: The court emphasized that Section 9C provides an alternative remedy for appeal against determinations regarding anti-dumping duties. The court highlighted the provision for appeal to the Customs, Excise, and Gold (Control) Appellate Tribunal (CEGAT) and noted that the writ jurisdiction should not be invoked when such an alternative remedy is available. The court found that the petitioners had not exhausted this remedy and that the writ petition was premature. 5. Scope of Appeal Regarding Preliminary Findings versus Final Findings: The petitioners argued that appeals could only be made against final determinations, not preliminary findings. The court disagreed, stating that both preliminary and final findings are subject to appeal under Section 9C. The court clarified that the statute's language does not differentiate between preliminary and final determinations for the purpose of appeal. The court also noted that the petitioners could seek review under Rule 23, which applies mutatis mutandis to both preliminary and final findings. Conclusion: The court dismissed the writ petition, stating that the petitioners should pursue the alternative remedy available under Section 9C of the Customs Tariff Act. The court laid down principles emphasizing the appropriateness of CEGAT for appeals and clarified the scope of preliminary and final findings under the anti-dumping rules. The court also vacated any interim orders and allowed the petitioners the liberty to appeal or seek review before CEGAT. Principles Laid Down: (a) CEGAT is the appropriate forum for appeals regarding anti-dumping determinations. (b) Both preliminary and final determinations are appealable before CEGAT. (c) Preliminary findings alone do not create a cause of action unless accepted and notified by the Central Government. (d) Appeals and reviews under Section 9C are disjunctive but both lie before CEGAT. (e) There is no legal vacuum requiring waiting for the Central Government's determination. (f) Review under Rule 23 applies mutatis mutandis to final findings, and Section 9C covers preliminary findings. (g) Writ jurisdiction should be sparingly used when an alternative remedy is available. The court's decision underscores the importance of following procedural rules and exhausting alternative remedies before invoking writ jurisdiction.
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