Home Case Index All Cases Customs Customs + HC Customs - 2017 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 1612 - HC - CustomsMaintainability of petition - vires of Annexure-III to the Customs Tariff (Identification, Assessment and Collection of Anti Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - decision in the case of L. Chandra Kumar Versus Union Of India And Others [1997 (3) TMI 90 - SUPREME Court] referred, where it was held that The Tribunals created under article 323A and article 323B of the Constitution are possessed of the competence to test the constitutional validity of statutory provisions and rules. All decisions of these Tribunals will, however, be subject to scrutiny before a Division Bench of the High Court within whose jurisdiction the concerned Tribunal falls. Held that: - The power of the CESTAT to consider challenge to the vires of a subordinate legislation flows not from the CTA but the decision of the Supreme Court in L. Chandra Kumar (supra). In the said judgment the Supreme Court discussed the powers of the Administrative Tribunals (ATs) constituted under the Administrative Tribunals Act, 1985 - Article 323B (2) (b) envisages the creation of Tribunals to adjudicate on issues concerning import and export across customs frontiers. There can be no manner of doubt that the CESTAT is one such Tribunal described under Article 323B (2) (b) of the Constitution of India. In relation to both types of Tribunals, the above observations of the Supreme Court in L. Chandra Kumar would hold good. Petition dismissed being not maintainable.
|