2017 (10) TMI 1280 - HC - Customs

Imposition of ADD - low ash (below 12.5%) - low phosphorus less than 0.018% - Held that - this Court is of the opinion that the petitioner has the right to approach the CESTAT Bench (C-2) which is the designated Appellate Tribunal. In case they prefer an appeal under Section 9C within two weeks from today the same shall be entertained and heard on its merits in accordance with law - petition disposed off.

Summary

Issues:
1. Challenge to final findings and Customs Notification 53/2016.
2. Availability of appeal under Section 9C of the Customs Tariff Act, 1975.
3. Entertaining petitions under Article 226 vs. approaching the Appellate Tribunal.
4. Right of the petitioner to approach the CESTAT Bench.

Analysis:
1. The petitioner contested the final findings and Customs Notification 53/2016 related to low ash and low phosphorus products. The petitioner, an importer of the subject goods, challenged the Anti-Dumping Duty (ADD) imposed. The Court acknowledged the petitioner's grievance.

2. The Court noted the availability of an appeal under Section 9C of the Customs Tariff Act, 1975 for the petitioner, providing a statutory remedy for challenging such decisions. This statutory provision offers a formal channel for addressing grievances related to customs matters.

3. The respondents cited precedents where similar challenges were not entertained under Article 226, emphasizing the jurisdiction of the Appellate Tribunal. Referring to specific cases like M/s. Suncity Sheets Pvt. Ltd. vs. The Designated Authority, the Court highlighted the importance of approaching the Appellate Tribunal for such matters.

4. Following the legal precedents and considering the petitioner's rights, the Court directed the petitioner to approach the CESTAT Bench (C-2), the designated Appellate Tribunal, within a specified timeframe. The Court assured that the appeal under Section 9C would be duly heard without limitations, emphasizing the importance of following the prescribed legal procedures for addressing grievances in customs matters.

This judgment clarifies the legal avenues available to parties aggrieved by customs decisions, emphasizing the importance of following statutory procedures and approaching the designated Appellate Tribunal for redressal.