TATA CHEMICALS LTD. versus UNION OF INDIA & ORS.

TATA CHEMICALS LTD. versus UNION OF INDIA & ORS.

Since the issuance of the Customs Notification dated 27th October, 1998 constitutes the determination under Rule 18, an appeal is maintainable to CEGAT. The SLPs were rightly entertained because the relevant challenge was to the Notification itself.

Parties
Petitioner: TATA CHEMICALS LTD.; Respondent: Union of India & Ors.
Jurisdiction
India
Judgment Date
24 March 2008
Procedural Posture
Special Leave Petition (civil) / Three Judge Bench Decision on Procedural Maintainability
Outcome
Matters to be placed before Bench of two Hon'ble Judges to be dealt with on merits.
Legal Topics
Anti Dumping Duty, Maintainability of Appeal, Customs Notification, CEGAT Jurisdiction
Customs Law Anti Dumping Duty Maintainability of Appeal Customs Notification CEGAT Jurisdiction

Case Brief

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Parties

TATA CHEMICALS LTD.

Petitioner

Union of India & Ors.

Respondent

Procedural Posture

Special Leave Petition (civil) / Three Judge Bench Decision on Procedural Maintainability

Legal Issues

  1. 1 Whether appeals before CEGAT are maintainable against a Customs Notification imposing anti-dumping duty under Rule 18 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995

Ratio Decidendi

Since the issuance of the Customs Notification dated 27th October, 1998 constitutes the determination under Rule 18, an appeal is maintainable to CEGAT. The SLPs were rightly entertained because the relevant challenge was to the Notification itself.

Court Disposition

Matters to be placed before Bench of two Hon'ble Judges to be dealt with on merits.

Orders

  • The appeals before CEGAT are maintainable when the challenge is to the determination made by issuance of Notification dated 27th October, 1998.
  • Cases shall be placed before the Bench of two Judges to be dealt with on merits.