9911796707
TMI Blog2013 (2) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... far as may be, in their application to the duty chargeable under Section 9A. Under Section 130, an appeal has been provided to the High Court against a determination that has been made by the Tribunal and similarly under Section 130E an appeal has been provided to the Supreme Court against an order of the Tribunal on a question involving rate of duty or of valuation of the goods for the purposes of assessment. In relation to the Customs Act, an appeal under sub-section (2) of Section 130 can be filed by the Commissioner of Customs or the other party aggrieved. The provisions of the Customs Act, 1962 inter alia in relation to appeals have been incorporated in Section 9A(8) of the Customs Tariff Act, 1975 and must, therefore, necessaril ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 9C of the Customs Tariff Act, 1975. 2. A preliminary objection has been raised to the maintainability of the Petition on the ground that an appeal would lie against the order passed by the CESTAT under Section 9C of the Customs Tariff Act, 1975. 3. Section 9A(1) of the Customs Tariff Act, 1975 provides that where any article is exported from any country or territory to India at less than its normal value, then upon the importation of such article into India, the Central Government may, by notification in the Official Gazette, impose an anti-dumping duty not exceeding the margin of dumping in relation to such an article. Sub-section 4 provides that the anti-dumping duty chargeable under the section shall be in addition to any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovides an appeal to the Supreme Court from an order of the Tribunal relating among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for the purposes of assessment. 5. The plain effect of Section 9A(8) of the Customs Tariff Act, 1975 is that the provisions of the Customs Act, 1962 relating to appeal have been made applicable, as far as may be, to the duty chargeable under the provision. The order of the Tribunal passed in appeal would, therefore, clearly be subject to appeal, either to this Court under Section 130 or to the Supreme Court under Section 130E where the appeal relates to the rate of duty or to a valuation of the goods for the purposes of assessment. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as far as may be, in their application to the duty chargeable under Section 9A. Under Section 130, an appeal has been provided to the High Court against a determination that has been made by the Tribunal and similarly under Section 130E an appeal has been provided to the Supreme Court against an order of the Tribunal on a question involving rate of duty or of valuation of the goods for the purposes of assessment. In relation to the Customs Act, an appeal under sub-section (2) of Section 130 can be filed by the Commissioner of Customs or the other party aggrieved. The provisions of the Customs Act, 1962 inter alia in relation to appeals have been incorporated in Section 9A(8) of the Customs Tariff Act, 1975 and must, therefore, necessari ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
