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Issues: Whether an appeal relating to anti-dumping duty had to be heard by a Special Bench under Section 9C of the Customs Tariff Act, 1975, or whether it was maintainable under Section 129A(1) of the Customs Act, 1962 before the Division Bench.
Analysis: Section 9C provides a special appellate route only for appeals against orders determining or reviewing the existence, degree, and effect of subsidy or dumping in relation to import of an article, and such appeals are to be heard by a Special Bench constituted under sub-section (5). The impugned appeal was not against any order of determination regarding the existence, degree, or effect of dumping. It was therefore not covered by Section 9C and fell within the ordinary appellate jurisdiction under Section 129A(1).
Conclusion: The appeal was correctly treated as one under Section 129A(1) and was directed to be placed before the Division Bench at Kolkata, not the Special Bench.