Anti-Dumping Duty On Imported Goods: In Case Of ‘Negative Findings” By Designated Authority, Appeal U/S.9C Of Customs Tariff Act Possible Before CESAT: Delhi HC [Read Order]
6 years, 5 months ago

Anti-Dumping Duty On Imported Goods: In Case Of ‘Negative Findings” By Designated Authority, Appeal U/S.9C Of Customs Tariff Act Possible Before CESAT: Delhi HC [Read Order]

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In an important decision, the Delhi High Court has held that anti-dumping duty on imported goods, in case “negative findings” are recorded by the designated authority of the Central government, then the findings can be appealed against under Section 9C of the Customs Tariff Act before the Customs Excise and Service Tax Appellate Tribunal.What is Dumping?In generic terms,. In an important decision, the Delhi High Court has held that anti-dumping duty on imported goods, in case “negative findings” are recorded by the designated authority of the Central government, then the findings can be appealed against under Section 9C of the Customs Tariff Act before the Customs Excise and Service Tax Appellate Tribunal. An appeal under Section 9C of the CT Act lies only against an “order of determination” which requires a positive final finding under Rule 17 by the designated authority recommending imposition of anti-dumping duty and acceptance by the Central Government by way of a notification under Rule 18 of the Rules imposing anti-dumping duty at the rate not exceeding the margin of dumping determined by the designated authority under Rule 17 of the Rules. When the designated authority terminates the proceeding or gives a negative final opinion under Rule 17, or the Central Government does not issue notification under Rule 18, there is no “order of determination” and hence no appeal lies under Section 9C of the CT Act.

History of this topic

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1 month, 3 weeks ago
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3 months, 3 weeks ago
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3 months, 3 weeks ago
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3 months, 3 weeks ago
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1 year, 4 months ago
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1 year, 6 months ago
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1 year, 7 months ago
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1 year, 8 months ago
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1 year, 11 months ago
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2 years, 2 months ago
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2 years, 9 months ago
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4 years, 2 months ago
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4 years, 5 months ago
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4 years, 5 months ago
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4 years, 7 months ago
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4 years, 9 months ago
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5 years, 5 months ago
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5 years, 8 months ago
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6 years, 1 month ago
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6 years, 3 months ago
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6 years, 4 months ago
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11 years, 4 months ago
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11 years, 9 months ago

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