Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2001 (12) TMI 80

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ny interim order but gave directions to exchange the affidavits in between the parties. Many private parties appeared and wanted to intervene either by making oral application or by making written application when I have directed all of them to take out formal written applications and move on the returnable date. As and when Court will be satisfied treat them as interveners and then proceed with the main writ petition. Their contention is that on their complaints, authority proceeded against these writ petitions and furnished preliminary findings. Therefore, they are the necessary parties. 4.On 18th December, 2001 the matter appeared before the list under the heading 'specially fixed matters'. The interested parties applied before this Court and their applications were allowed formally by this court with a direction initially to use their applications as defence to the writ petition. Supplementary affidavits were also directed to file upon service of writ petition. But when gradually arguments advanced this Court felt that the matter can be decided finally in either way without postponing the matter for exchanging further affidavits. The next paragraph will be the narration of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ic purpose. Therefore, as per Rule 6(2) forwarding a copy of public notice by the designated authority is mandatory. Hence, any preliminary finding cannot have any leg to stand without such service. 6.I have carefully taken note of sub-rule (2) of Rule 6 which is set out below : "A copy of the public notice shall be forwarded by the designated authority to the known exporters of the article alleged to have been dumped, the Governments of the exporting countries concerned and other interested parties". I have gone through the preliminary finding of the designated authority wherefrom I found that the embassies of the subject countries in New Delhi were informed about the initiation of the investigations in accordance with Rule 6(2) with a request to advise the exporters/producers from their country to respond to the questionnaire within the prescribed time. A copy of the letter, petition and questionnaire sent to the exporter was also sent to the Embassies, along with a list of known exporters/producers. I find the names of the two complainants companies in the report calling necessary information in accordance with Rule 6(4). The complainants are added as party respondents tod .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the petitioners were not present. This cannot give a clean chit to the petitioners particularly when it is not the question of service of notice but service of copy of the notice. Moreover, one cannot be able to find out the people around the country whether he is interested or might have been affected by such report. Therefore, the policy of service through the embassies is good enough for the purpose of service to the all concerns. It is duty of the exporters to intimate importers in the country. When the exporter has already been informed his counterpart i.e. importer in the country cannot take the advantage of the situation in the garb of the words 'other interested parties'. It is duty of such exporter to intimate his importer. Other interested parties in Rule 6(2) meant other than the persons not being importers under the exporters who were served. Therefore, I cannot hold that the principles of natural justice has been violated by the designated authority in holding enquiry and furnishing preliminary report. That apart, the petitioners themselves annexed the copy of the notice dated 6th August, 2001 and invoked the writ jurisdiction on 9th November, 2001, after more than thr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Bench shall consist of the President and not less than two members and shall include one judicial member and one technical member". 10.Lot of arguments were advanced by Mr. Anindya Kumar Mitra, about the scope of appeal in respect of such preliminary finding of the designated authority. It has been contended that an appeal can only be made from an order of the final determination. According to him, preliminary finding is governed under Rule 12 wherein final finding is governed under Rule 17 of the prescribed Rules relating to anti-dumping duty under the Customs Tariff Act, 1975. He stated that nomenclature of the particular Rule says that it is preliminary findings not the determination. It can only be construed as estimation. Both the heading of Rule 12 and Rule 17 are speaking about preliminary findings as well as final findings respectively. There is no differentiation. There is also no whisper in Section 9C, whether the same will be applicable in final determination but not in preliminary determination. In the body of both the Rules the words are prescribed as 'preliminary determinations' and 'determine' respectively. Therefore, there is no scope for the Court to construe oth .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... writ petition was purportedly entertained even at the threshold from the stage of investigation for the purpose of any judicial review and when in the meantime preliminary finding arising out of such investigation came out the writ petition ought to be dismissed, as infructuous at best with liberty to approach appropriate forum. The Writ Court cannot gradually convert into a fact finding Court in the arena of investigation and findings. Therefore, it is right time of refusal order will not prevent the petitioner either to prefer appeal or make a review application. 14.The following principles are laid down hereunder. (a) CEGAT is an appropriate forum for appeal against the order of determination or review thereof regarding the existence, degree and effect of any subsidy or dumping in relation to import of any article under Section 129 of the Customs Act, 1962; (b) Both the determinations either preliminary or final as per Rule 12 or Rule 17 as above are appealable orders before the CEGAT; (c) A finding by the designated authority ipso facto cannot become a ground of appeal unless and until the Central Government accept the same and notified; (d) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates