Section 87 - Amendment of section 9C. - Finance (No. 2) Act, 2019

Amendment of section 9C. 87. In section 9C of the Customs Tariff Act, for sub-section (1), the following subsection shall be substituted, namely: (1) An appeal against the order of determination or review thereof shall lie to the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962.) (hereinafter referred to as the Appellate Tribunal), in respect of the existence, degree and effect of- (i) any subsidy or dumping in relation to import of any article; or (ii) import of any article into India in such increased quantities and under such condition so as to cause or threatening to cause serious injury to domestic industry requiring imposition of safeguard duty in relation to import of that article. .