Home Case Index All Cases Customs Customs + HC Customs - 2018 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 980 - HC - CustomsRecommendation for Imposition of safeguard duty - import of Solar Cells - validity of preliminary findings notice - Maintainability of petition - Jurisdiction of High Court to entertain the petition - Principles of Natural Justice - Held that: - it cannot be contended that this Court has no jurisdiction to entertain the Writ Petition. The petitioner has also established that they are having their office at Chennai. Further, the respondents were not in a position to establish that the petitioner is not having any office at Chennai. Therefore, it cannot be stated that this Court is not having jurisdiction to entertain the present Writ Petition - the Writ Petition filed by the petitioner is maintainable before this Court. Section 8B of the Customs Tariff Act, empowers the Central Government to impose Safeguard Duty. The imposition of duty vests with the Central Government and not with the 2nd respondent. On a reading of Section 8B(1) and 8B(2), it is clear that the provisions does not contemplate taking of the views from any party and it is based on the subjective satisfaction of the Central Government and the preliminary findings given by the 2nd respondent will only constitute a material, based on which the provisional duty is imposed. The respondents themselves have stated that the duty of the 2nd respondent, with regard to the provisional Safeguard Duty as well as the definite Safeguard Duty, is only recommendatory and is not binding on the Central Government. By the impugned notice dated 05.01.2018, the 2nd respondent had made certain preliminary findings and forwarded the same to the Government. Further, in the impugned proceedings dated 05.01.2018, the 2nd respondent has stated that a public hearing will be held in due course before making a final determination, for which the date will be informed separately - no prejudice would be caused to the petitioner for the reason that they will be given opportunity to make their submission before the Authority on the issues involved in the matter. At the time of making a final determination, the petitioner's views should be obtained and an opportunity of personal hearing should be given to them to make their submissions - petition dismissed.
|