2006 (2) TMI 488 - AT - Customs

Summary

Issues:
1. Jurisdiction of the Appellate Tribunal CESTAT, New Delhi regarding anti-dumping duty matters.
2. Appeal against the order of the Commissioner of Customs, Customs House, Kolkata.

Jurisdiction of the Appellate Tribunal:
The judgment addressed the issue of jurisdiction of the Appellate Tribunal CESTAT, New Delhi regarding anti-dumping duty matters. The Tribunal highlighted Section 9C of the Customs Tariff Act, stating that appeals against orders related to the existence, degree, and effect of any subsidy or dumping in relation to the import of an article shall lie to the Customs, Excise & Service Tax Appellate Tribunal. It was emphasized that such appeals should be heard by a Special Bench constituted by the President of the Tribunal, consisting of specific members as per the provision. The Tribunal concluded that appeals regarding anti-dumping duty matters should be directed to the Special Bench and not to the regular Bench, in accordance with the statutory provisions.

Appeal Against Commissioner's Order:
The judgment detailed the appeal against the order of the Commissioner of Customs, Customs House, Kolkata. The Commissioner's order involved confiscation of goods, determination of customs duty, rejection of declared value, and imposition of penalties on the directors of the importer. The Tribunal noted that the appeal was not against any determination of dumping in relation to import of articles, which is crucial for appeals under Section 9C of the Customs Act. Therefore, the appeal was rightly preferred under Section 129A(1) of the Customs Act, as appeals under Section 9C were not applicable in this case. Consequently, the Tribunal directed the registry to place the matter for hearing before the Division Bench at Kolkata, as per the appropriate legal provisions.

In summary, the judgment clarified the jurisdiction of the Appellate Tribunal regarding anti-dumping duty matters and correctly directed the appeal against the Commissioner's order to the Division Bench at Kolkata based on the applicable legal provisions.