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2014 (6) TMI 678 - HC - CustomsJurisdiction of court - Determination under Section 8B of the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997 - Held that:- The rules as well as the provisions of law, i.e., substantive Section 8B envision consideration of the report and recommendations of the designated authority by the Central Government which then would proceed to decide what should be the further course of action i.e. the rate of duty and the period for which it is to be imposed. Such final decision of the Central Government would then be made operative through the Notification to be published in the official gazette or made known generally to all concerned - no interference would be called for in respect of such matters, as they are mere recommendations. This Court is of the opinion that it would not be appropriate for this Court to exercise its powers of judicial review under Article 226 of the Constitution of India at this stage. This is, of course, not to preclude the petitioner from challenging the ultimate decision notified by the Central Government under Rule 12 in accordance with law - Decided against assessee.
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