Home Case Index All Cases Customs Customs + HC Customs - 2019 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 1249 - HC - CustomsADD - Sunset review - invocation of provisions of section 9A of Custom Tariff Act and Rules - imports of Ductile Iron Pipes originating in or exported from China PR - HELD THAT:- The position of law in respect of the remedies on final findings is now clear. The decisions of Supreme Court in respect of JINDAL POLY FILM LTD. VERSUS DESIGNATED AUTHORITY & ANR. [2018 (9) TMI 1294 - DELHI HIGH COURT] have been cited for contending that the alternative remedy in terms of Section-9C of the Act may persuade this Court in not interfering with the final findings. The judgments cited at the bar are of Delhi High Court and there cannot be any dispute to the proposition that the final finding in fact is amounting to determination or review regarding the existence, degree and effect of any dumping in relation to import of any article and hence, it may not have to await the formal order by the Central Government of accepting the same and issuing notification based thereupon. This Court is of the view that the Court at this stage need not go into the aspect of the tribunal’s power to issue direction to the Central Government in exercise of the power u/s.9C(3) for extending the anti dumping duty notification. The vital facts and time-line of the instant case are itself sufficient to indicate that the remedy of appeal in a present case could not have been said to be an efficacious remedy so as to give sufficient opportunity to the petitioner for seeking appropriate relief after availing the opportunity of putting forward their case. The impugned Final Finding recorded in the Notification dated 01.04.2019, cannot be said to be strictly in accordance with the provision of Rule 23 of the Rules, as there is non-advertance to the material placed on record and there is non- compliance with the principle of natural justice as no requisite information was made available and the conclusions are not supported by the material on record - we are left with no other alternative, but to remand back the matter to the concerned authority after quashing and setting aside the same for reconsideration on the aspects which have been mentioned herein above and record its finding, as the extended period of notification of anti dumping duty is ending, the same is also required to be extended for appropriate time so that assessing the material and recording the final findings afresh could be undertaken meaningfully and without jeopardizing the parties right and contentions and rendering it infructuous. In that view of the matter, the respondent no.1 is hereby directed to to issue notification extending the anti dumping duty on the product in question, till the final findings are rendered. Petition allowed by way of remand.
|