Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        2012 (10) TMI 832 - HC - Customs

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Court validates challenge to jurisdiction by Saint Gobain Glass. Interpretation of 'domestic industry' rule. Eligibility criteria clarified. The court held that the writ petition filed by M/s. Saint Gobain Glass India Limited is maintainable, emphasizing the validity of challenging the ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Court validates challenge to jurisdiction by Saint Gobain Glass. Interpretation of "domestic industry" rule. Eligibility criteria clarified.

                          The court held that the writ petition filed by M/s. Saint Gobain Glass India Limited is maintainable, emphasizing the validity of challenging the jurisdiction of the Designated Authority. The court interpreted the term "domestic industry" under Rule 2(b) of the Rules, concluding that the 2010 amendment did not remove the Designated Authority's discretion. Additionally, M/s. DCW Limited, with 4% production, was deemed eligible to maintain an application under the Rules. The judgments allowed W.A. Nos. 193, 194, 189, and 195 of 2012, while dismissing W.A. No. 307 of 2012 and W.A. No. 337 of 2012.




                          Issues Involved:
                          1. Maintainability of the writ petition filed by M/s. Saint Gobain Glass India Limited.
                          2. Construction of the term "domestic industry" as per Rule 2(b) of the Rules.
                          3. Validity of the application by M/s. DCW Limited as a domestic producer.

                          Detailed Analysis:

                          Point (i): Maintainability of the Writ Petition
                          The court held that the writ petition filed by M/s. Saint Gobain Glass India Limited is maintainable. The learned Judge reasoned that the very jurisdiction of the Designated Authority in initiating proceedings was challenged, making the writ petition valid despite the preliminary nature of the finding. The court cited the Supreme Court decision in Union of India v. Tantia Construction (P) Ltd., emphasizing that the existence of an alternative remedy does not bar the High Court from entertaining a writ petition under Article 226 of the Constitution of India. The court also noted that an appeal under Section 9C of the Act is only tenable against a final determination, not a preliminary finding, as supported by the Division Bench decision of the Gujarat High Court in Meghani Organics Ltd. v. Union of India.

                          Point (ii): Construction of the Term "Domestic Industry"
                          The court examined the definition of "domestic industry" under Rule 2(b) of the Rules, which has undergone various amendments. Initially, the term excluded producers related to exporters or importers of dumped articles. However, the 1999 amendment changed "shall" to "may," giving the Designated Authority discretion to include such producers. The 2010 amendment added the word "only," interpreted by the learned Judge to remove this discretion. The court disagreed, stating that the term "only" should not restrict the Designated Authority's discretion. The court emphasized that the Rules are economic legislation aimed at preventing anti-dumping, aligning with the WTO Agreement, and should be interpreted to allow the Designated Authority discretion. The court cited various judgments, including Grasim Industries Ltd. v. Collector of Customs and B. Premanand v. Mohan Koikal, to support a purposive and progressive interpretation.

                          Point (iii): Validity of the Application by M/s. DCW Limited
                          The court addressed whether M/s. DCW Limited, with only 4% of total production, could maintain an application under the Rules. The learned Judge had construed Rule 2(b) and Rule 5(3) proviso to mean that M/s. DCW Limited's 4% production should be treated as 100% since it was the only producer. The court agreed, stating that the combined reading of Rule 2(b) and Rule 5(3) proviso supports this interpretation, allowing M/s. DCW Limited to be considered a domestic industry and maintain the application.

                          Conclusion:
                          1. The writ petition against the preliminary finding is maintainable.
                          2. The 2010 amendment to the term "domestic industry" did not remove the discretionary power of the Designated Authority.
                          3. M/s. DCW Limited is entitled to maintain the application for investigation under the Rules.

                          Judgments:
                          - W.A. Nos. 193, 194, 189, and 195 of 2012 are allowed.
                          - W.A. No. 307 of 2012 is dismissed.
                          - W.A. No. 337 of 2012 is dismissed.
                          Full Summary is available for active users!
                          Note: It is a system-generated summary and is for quick reference only.

                          Topics

                          ActsIncome Tax
                          No Records Found