TMI Blog2025 (4) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... g has been done through hybrid mode. CM APPL.24806/2023 2. Allowed, subject to all just exceptions. The application is disposed of. CUSAA 42/2023 & CM APPL.24805/2023 3. This appeal filed under Section 130 of the Customs Act, 1962 (hereinafter "the Act") challenges the impugned order dated 23rd December, 2022 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter "CESTAT") vide which CESTAT had set aside the Office Memorandum dated 28th October, 2022 (hereinafter "OM") issued by the Central Government and had remitted the matter for re-consideration. 4. The background of the case is that M/s Reliance Industries Limited had sought before the Designated Authority (hereinafter "DA") imposition of Anti-Dumping Duty ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Government finally decides to extend/continue the levy, such levy can be given effect to from the date of the original office memorandum. 46. The Tribunal had in Jubilant Ingrevia, also set aside a similar office memorandum issued by the Under Secretary conveying the decision of the Central Government not to impose anti-dumping duty despite a recommendation made by the designated authority for imposition of anti-dumping duty. The order passed by the Delhi High Court on 05.09.2022 in W.P(C)5185/2022 filed by the Union of India against the decision of the Tribunal in Jubilant Ingrevia, is reproduced below: ""W.P.(C)5185/2022 & CM No.15389/2022[Application filed on behalf of the petitioner seeking interim relief] 5. The respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thers, in which also a similar office memorandum was set aside. 48. Though the present appeal is being disposed of, but a decision has yet to be taken by the Central Government in the light of the observations made in the order. It is, therefore, considered appropriate to pass an order, as was passed by the Delhi High Court, which will remain operative till a decision is taken by the Central Government on the recommendation made by the designated authority for imposition of anti-dumping duty. The directions are as follows: (i) The provisional assessment of imports concerning the subject goods from the subject countries will be made for the time being; (ii) It is, however, made clear that the aforesaid direction will not create any equ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in effect the question of law that has been raised by the Appellant is whether an Office Memorandum is capable of being assailed before CESTAT. 9. It is submitted by the ld. Counsels for the parties today that similar petitions in respect of certain other products were filed by the Union of India before the Supreme Court seeking quashing of the order passed by CESTAT setting aside the respective Office Memoranda. 10. In that case, being SLP (C) Diary No. 31452/2023 titled as Union of India vs. Plastics Machinery Manufacturers Association of India through its Director and Ors., the Supreme Court passed the following order on 9th December, 2024: "It is pointed out by the learned counsel for the petitioner that the domestic industrie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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