2018 (11) TMI 371 - HC - Customs

Imposition of ADD - import of Polyester Staple Fibre (goods) - maintainability of appeal u/s 9C in case of termination of Anti Dumping enquiry / investigation - Held that - Hon ble Delhi High Court in the case of Jindal Poly Film Ltd. Vs. Designated Authority & Anr. 2018 (9) TMI 1294 - DELHI HIGH COURT has held that an appeal under Section 9C of the Tariff Act would be available even in case of an order of termination of proceedings for imposition of Anti-Dumping duties. There is an efficacious alternative remedy to the Tribunal is available from the impugned order dated 25th January, 2018. Therefore, we have not examined the merits of the petitioner s grievance. The petitioner is at liberty to file an appeal to the Tribunal under Section 9C of the Tariff Act. Petition disposed off.

Summary

Issues:
Challenge to final findings of Anti-Dumping Investigation; Appealability of impugned order under Section 9C of the Tariff Act; Interpretation of "order of determination" in Section 9C; Availability of alternative remedy to Tribunal; Condonation of delay in filing appeal.

Analysis:
The petition challenged the final findings of an Anti-Dumping Investigation regarding the import of Polyester Staple Fibre, where the Designated Authority rejected the application for imposing Anti-Dumping Duty under Section 9B(bii) of the Tariff Act and Rule 14(b) of the Anti Dumping Rules. The petitioners contended that the impugned order was not appealable to the Tribunal under Section 9C, citing a previous decision by the Tribunal. However, subsequent to filing the petition, the Delhi High Court ruled that an appeal under Section 9C would be available even in cases of termination of proceedings for Anti-Dumping duties, based on the interpretation of the term "order of determination" in Section 9C. The High Court agreed with this interpretation, stating that an effective appeal mechanism should be available in cases of negative final findings by the Designated Authority.

The High Court, in light of the Delhi High Court's decision, declined to entertain the petition, noting that an alternative remedy to the Tribunal was available from the impugned order. The Court emphasized that the petitioner had filed the petition within the 90-day period from the impugned order, believing in good faith that no appeal was available under the Tariff Act. Consequently, the Court allowed for the condonation of delay in filing an appeal to the Tribunal under Section 9C, provided it was done within three weeks from the judgment date. The Court disposed of the petition on these terms, keeping all contentions open for the parties involved.

In conclusion, the judgment addressed the challenge to the Anti-Dumping Investigation findings, the appealability of the impugned order under Section 9C, the interpretation of "order of determination," the availability of an alternative remedy to the Tribunal, and the condonation of delay in filing an appeal. The decision highlighted the importance of providing an effective appeal mechanism for cases involving negative final findings by the Designated Authority, ensuring fair access to justice for the concerned parties.