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2017 (9) TMI 63 - AT - CustomsMaintainability of appeal - Section 9C of the Customs Tariff Act - ADD - AA Dry Cell Batteries - imported from China PR and Vietnam - Held that: - the Government of India, Ministry of Finance, Department of Revenue who is the Competent Authority to impose any ADD on goods in terms of Section 9A, did not issue any order either imposing or reviewing the imposition of ADD on subject goods. Though the DA initiated investigation in terms of the statutory powers conferred on him, on conclusion of the investigation he issued the final findings stating that there is no case for imposition of ADD. Thereafter no order has been passed or notification issued in terms of Customs Tariff Act or the Rules of 1995. The Tribunal in Indian Spinners Association vs. Designated Authority [2000 (6) TMI 54 - CEGAT, COURT NO. I, NEW DELHI] held that the DA is purely a recommending authority. The determination of levy of ADD is by the Central Government. As the Central Government did not determine imposition of ADD, no appeal could be considered against the finding of the Designated Authority - there is no notification in the official gazette. An information obtained under RTI Act cannot be equated to a notification issued under official gazette in terms of exercise of statutory powers vested in the Central Government. There is no determination of ADD levy by notification as published in the official gazette by the Central Government under Rule 18 and, as such, the appeals under Section 9C in the present case are not maintainable - appeal dismissed being not maintainable.
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