Does CESTAT Have Jurisdiction To Hear Challenge To Central Govt Notifications Imposing Anti-Dumping Duty? Delhi High Court To Examine

The Delhi High Court is set to examine whether the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has jurisdiction to hear challenges to notifications issued by the Central Government, imposing Anti-Dumping Duty.Anti-dumping investigation determines whether a product is being dumped in the country at a lower price, causing material injury to the domestic industry. If found true, the Directorate General of Trade Remedies (DGTR), which is a Central body, may impose anti-dumping duties on the importer of such products.Prior to Finance Act 2023, Section 9C of the Customs Tariff Act, 1975, which is the governing provision for appeals before CESTAT, conferred jurisdiction on CESTAT to hear appeals against 'order'.However, post amendment vide Section 134 of Finance Act, the power is circumscribed to appeals against 'determination or review'.Hence, the question before the High Court is whether only 'determination or review' finding of the DGTR can be challenged before CESTAT or also the 'order' of its acceptance by the Finance Ministry.A division bench of Justices Prathiba M. Singh and Shail Jain were dealing with a petition moved by the Centre, against an interim order of CESTAT holding that Section 134 of the Finance Act was not notified separately, hence the amended Section 9C has not come into effect.Additional Solicitor General N Venkatraman argued that Section 1(2) of the Finance Act, 2023 starts with the phrase 'save as otherwise provided in this Act'. Therefore, the minute the Finance Act, 2023 is notified, Section 134 also stands notified. This position was challenged by Respondent-entity's counsel who submitted that in the case of amendments to the Income Tax Act, 1961, they came into effect immediately as covered under Section 1(2)(a) of the FA, 2023. However, insofar as Sections 128 to 163 of the FA, 2023 were concerned, they related to indirect taxes and as in the case of GST provisions Sections 137 to 162 & Section 149 to 154, which were subsequently notified, no notification was issued in respect of Section 134 of the FA, 2023. In the absence of the said notification, Section 134 of the FA, 2023 has thus not come into force. The High Court observed that Section 9C of the Customs Tariff Act, 1975, pre and post amendment does not leave any doubt that insofar as the determination of Anti-Dumping Duty is concerned, the appeal could be heard by CESTAT. However, it is only in respect of an order by the Government notifying, modifying or not notifying Anti-Dumping duty that the dispute has arisen.“In the opinion of this Court, the issue requires consideration as the interim order of the CESTAT holding that the said provisions have not been notified, could have unintended consequences,” the Court said and issued notice on Centre's plea.The Respondent-entity has been directed to file its counter affidavit within 4 weeks. The matter will be heard on 24th November.Appearance: Mr. N Venkataraman, ASG, Mr. Aditya Singla, SSC for CVIC, Ms. Anushree Narain, SSC for CBIC with Mr. Ritwik Saha, Mr. Chandrashekhar Bharati, Mr. Shivshankar G, Mr. Nakul Madhan, Mr. Abhishekie R, Advs. for Petitioner; Ms. Charanya Lakshmikumaran, Mr. Yogendra Aldak, Mr. Devindra Bagia, Mr. Ankur Sharma & Mr. Agrim Arora, Advs. for RespondentCase title: Union of India v. Essilorluxottica Asia Pacific Pte Ltd. And OrsCase no.: W.P.(C) 14723/2025Click here to read order

Does CESTAT Have Jurisdiction To Hear Challenge To Central Govt Notifications Imposing Anti-Dumping Duty? Delhi High Court To Examine

Kapil Dhyani

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