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2017 (9) TMI 63

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..... 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 term .....

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..... ADD. The DA initiated investigation and issued a final finding on 27/09/2016. He concluded that dumped imports have not caused material injury to the Domestic Industry (DI) as the DI has realized much higher selling price as compared to the landed price of the subject goods from the subject countries, and earned huge profit. Accordingly, he has not recommended for imposition of ADD, in this case. 2. The appeals in the present case are against these final findings. However, the appellants pleaded that they have obtained particulars of further developments on this Final Finding, through RTI application with the Department of Revenue. Vide letter dated 23/12/2016, the CPIO of the Department of Revenue has forwarded details which indicated .....

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..... trongly objected to these appeals on the ground of maintainability. It is submitted that the Central Government has been vested with power to impose ADD in terms of Section 9A of Customs Tariff Act, 1975. Customs Tariff (Identification, Assessment and Collection of Duty or Additional Duty on Dumped Articles and for Determination of Injury) Rules, 1995 were framed in terms of Section 9A (6) and Section 9B (2). The DA is only an Investigating Authority and his finding are only recommendatory. Under Rule 18 of the said rules, the Central Government may, within three months of publication of final finding of the DA, can impose ADD. Section 9C specifically provided that an appeal against order of determination or review thereof, can only be file .....

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..... /2016 explaining the background of the case, starting from initiation of investigation and final recommendation of the DA. It is recorded that as no ADD was recommended for imposition no further action lies at the end of Department of Revenue. The said note was approved by the Chairman, CBEC. Apart from this office file note sheet, no order issued by the Department of Revenue formed subject matter of this appeal. 10. This brings us to the main question, whether present appeals are maintainable under Section 9C of the Customs Tariff Act. The Tribunal in Indian Spinners Association vs. Designated Authority reported in 2000 (119) E.L.T. 299 (Tribunal) held that the DA is purely a recommending authority. The determination of levy of .....

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