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TMI Blog2013 (2) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... DGMENT (PER DR. D.Y. CHANDRACHUD) : These proceedings under Article 226 of the Constitution have been filed essentially to challenge an order passed by the CESTAT on 3 August 2011. The decision of the CESTAT upheld a notification dated 2 January 2009 (Notification 1/2009) issued by the Union of India in the Ministry of Finance (Department of Revenue) imposing definitive Anti-dumping duty on Acrylonitrile Butadiene Rubber originating in or exported from the Republic of Korea and Germany pursuant to the findings recorded by the Designated Authority on 4 October 2008 in a second sunset review of Anti-dumping duty. The appeal before the CESTAT was filed under the provisions of Section 9C of the Customs Tariff Act, 1975. 2. A prelimin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion, the provisions of the Customs Act and the rules and regulations made thereunder, relating inter alia to appeals, have been made applicable to the duty chargeable under Section 9A as far as may be as they apply in relation to the duty leviable under the Customs Act, 1962. Under Section 130 of the Customs Act, 1962, an appeal has been provided to the High Court from every order passed in appeal by the Tribunal on or after 1 July 2003 on a substantial question of law (not being an order 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 purposes of assessment). Section 130E(b) provides an appeal to the Supreme Court from an order of the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would follow the issuance of a notification. An appeal against the imposition of safeguard duty under section 8B has been provided in sub-section 4A. The appellate provisions must be regarded as those relating to matters of assessment and such other consequential matters after the issuance of a notification. 6. We do not find any merit in the submissions which have been urged on behalf of the Petitioners. The Court is bound to adopt a plain and literal meaning of the words which have been used by Parliament in Section 9A(8) of the Customs Tariff Act, 1975. The statutory provision specifically incorporates all the provisions of the Customs Act, 1962 relating to appeal as far as may be, in their application to the duty chargeable under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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