Delhi High Court Stays CESTAT's Interim Order on Anti-Dumping Duty Amendment Applicability
Court Allows CESTAT to Proceed with Appeals on Designated Authority's Final Findings Amidst Jurisdictional Dispute
In a significant development concerning the jurisdiction of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) to hear appeals against anti-dumping duty notifications, the Delhi High Court has stayed the interim order issued by CESTAT. The interim order had questioned the applicability of amendments made to Section 9C of the Customs Tariff Act, 1975, by the Finance Act, 2023, due to the lack of separate notification by the Central Government.
The bench comprising Justices Prathiba M. Singh and Shail Jain heard arguments from the Additional Solicitor General, Mr. N Venkataraman, and the counsel for the respondent, Ms. Charanya Lakshmikumaran, regarding the retrospective effect of the amendments to the Customs Tariff Act and the necessity of notification under Section 134 of the Finance Act, 2023. The amendments, effective from January 1, 1995, alter the language concerning appeals against determinations or reviews under the Act.
The case arose from a challenge by the Union of India against an interim order from CESTAT that halted the applicability of the amendments. The tribunal held that without separate notification by the government, the amendments had not come into force, thereby questioning its jurisdiction to hear certain appeals.
The High Court's decision allows CESTAT to continue hearing appeals related to the final findings of the designated authority while maintaining a stay on the interim order that questioned the retrospective applicability of the amendments. This decision comes amidst broader concerns about the jurisdictional reach of CESTAT to adjudicate on anti-dumping duties imposed by the Central Government.
The Court has also issued notices to the parties involved, requiring counter affidavits within four weeks, with rejoinders to follow. A further hearing is scheduled for November 24, 2025.
This ruling follows previous proceedings where similar petitions were disposed of as infructuous, with petitioners opting not to press their challenges due to the interim order by CESTAT. The High Court has reserved its examination of the merits of these writ petitions for potential future cases.
The case highlights ongoing legal challenges surrounding the interpretation and implementation of retrospective amendments in tax and customs law, particularly concerning indirect taxation and anti-dumping measures.
Bottom Line:
Customs Tariff Act, 1975 - Retrospective amendment through Finance Act, 2023 - Jurisdiction of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) to hear appeals challenging Anti-Dumping Duty notification - Interim order of CESTAT staying the amendment's applicability questioned.
Statutory Provision(s): Customs Tariff Act, 1975, Finance Act, 2023
Union of India v. Essilorluxottica Asia Pacific Pt : Law Finder Doc id # 2782441
