Appeal can be filed before CESTAT under Section 9C of the Customs Tariff Act, 1975 in a case where Designated Authority proposes non-imposition of anti-dumping duty.
Delhi High Court in Jindal Poly Film v. Designated Authority in this regard noted that negative final finding order or termination order is determinative, and not a mere recommendation as in the case of positive finding.
Court on 20-9-2018 held that such order is ‘order of determination’ under Section 9C. Further, disposing the writ petition as not entertained due to availability of alternative remedy, court rejected plea of violation of procedural provisions.
01 十月 2018