News Update

Apple China tosses out WhatsApp & Threads from App store after being orderedChina announces launch of new military cyber corpsRailways operates record number of additional Trains in Summer Season 2024GST - Assessing officer took into account the evidence placed on record and drew conclusions - Bench is, therefore, of the view that petitioner should present a statutory appeal: HC1st phase polling - Close to 60% voter turnout recordedGST - Tax liability was imposed because petitioner replied without annexing documents - It is just and appropriate that an opportunity be provided to contest tax demand on merits, albeit by putting petitioner on terms: HCMinistry of Law to organise Conference on Criminal Justice System tomorrowGST - To effectively contest the demand and provide an opportunity to petitioner to place all relevant documents, matter remanded but by protecting revenue interest: HCGovt appoints New Directors for 6 IITsGST - Petitioner has failed to avail opportunities granted repeatedly - Court cannot entertain request for remand as there has been no procedural impropriety and infraction of any provision by assessing authority: HCNexus between Election Manifesto and Budget 2024 in July!GST - Classification - Matter which had stood examined by Principal Commissioner is being treated differently by Additional Commissioner - Prima facie , approach appears to be perverse: HCI-T- Denial of deduction u/s 80IC can create perception of genuine hardship, where claimant paid tax in excess of what was due; order denying deduction merits re-consideration: HCIsrael launches missile attack on IranEC holds Video-Conference with over 250 Observers of Phase 2 pollsGermany disfavours Brazil’s proposal to tax super-richI-T- If material found during search are not incriminating in nature AO can not made any addition u/s 153A in respect of unabated assessment: ITATGovt appoints Dinesh Tripathi as New Navy ChiefAFMS, IIT Kanpur to develop tech to address health problems of soldiersFBI sirens against Chinese hackers eyeing US infrastructureKenya’s top military commanders perish in copter crashCBIC notifies Customs exchange rates w.e.f. April 19, 2024Meta shares ‘Most Intelligent’ AI assistant built on Llama modelDengue cases soaring in US - Close to ‘Emergency situation’: UN Agency
 
Anti Dumping - Writ Petition against final findings of Designated Authority: High Court was not justified in exercising its writ jurisdiction: SC

By TIOL News Service

NEW DELHI , FEB 21, 2017: THE challenge in these appeals is against the judgment and order of the Delhi High Court interfering with the final findings dated 19th December, 2014 issued by the Designated Authority under Rule 17 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles And For Determination of Injury) Rules, 1995.

There are seriously disputed questions with regard to the locus of the respondent - M/s Sandisk International Ltd. to file the writ petition before the Delhi High Court and also as to whether the information sought for by the said respondent was actually furnished to it by the Designated Authority in the above communications and orders.

Though the Supreme Court did not deem it appropriate to lay down any inflexible proposition of law that in no case the final findings of the Designated Authority can be subject to challenge under Article 226 of the Constitution of India, the Court is of the view that in the facts of the present case, the High Court was not justified in exercising its writ jurisdiction and in setting aside the final findings of the Designated Authority.

The Supreme Court felt that the High Court should have asked the writ petitioner before it to await the issuance of the final notification under Rule 18 of the Rules and to challenge the same before the appropriate appellate forum under Section 9C of the Customs Tariff Act, 1975 as and when such a notification is issued. In such an eventuality the final findings of the Designated Authority were bound to be considered by the appellate authority which authority would also have been better equipped to examine such a challenge.

Supreme Court took the view that the respondent - M/s Sandisk International Ltd., subject to its locus, and all other aggrieved parties should be left with the option of challenging the final notification dated 22nd May, 2015 before the appellate authority by means of an appeal under Section 9C of the Customs Tariff Act, 1975.

If such an appeal is filed, the Supreme Court requested the Appellate Tribunal to consider and dispose of the same as expeditiously as possible.

The order of the High Court is set aside and the appeals consequently are allowed. It is made clear that the Court has expressed no opinion on the merits of the case and it is open for the Appellate Tribunal to consider all aspects of the matter, including the correctness of the final findings dated 19th December, 2014 issued by the Designated Authority, in the event of a challenge being made before it by an aggrieved party.

(See 2017-TIOL-78-SC-CUS)


POST YOUR COMMENTS
   

TIOL Tube Latest

Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.




Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.