Tribunal dismisses rectification application for anti-dumping duty, directs adherence to Jindal Industries case law

Dujodwala Products Ltd Versus Commissioner of Customs (Exports) Mumbai

Dujodwala Products Ltd Versus Commissioner of Customs (Exports) Mumbai - TMI Issues: Rectification of mistake in final order regarding imposition of anti-dumping duty.

Analysis:
1. The appellant filed an application for rectification of mistake in the final order dated 18th September 2017, concerning the imposition of anti-dumping duty. The Tribunal remanded the matter back to the adjudicating authority with specific directions to ascertain facts and notify the appellant before deciding the matter afresh.

2. The appellant argued that the Tribunal erroneously referred to a different case law, Jindal Industries v. Union of India, instead of the relevant case law, Union of India v. Param Industries Ltd. The Tribunal clarified that the directions given were deliberate, instructing the adjudicating authority to follow the Jindal Industries case law. The Tribunal stated that an error of judgment, if any, is not rectifiable by recall or rectification but only by appeal.

3. The Tribunal emphasized that there was no prejudice to the appellant as the matter was directed to be decided afresh. The adjudicating authority is obligated to follow judicial precedent, and any decision in favor of the appellant can be cited in the fresh proceedings, which the original authority must consider seriously.

4. Ultimately, the Tribunal rejected the application for rectification, stating that the recording of the submission was not erroneous, and any alleged error in judgment could only be addressed through an appeal. The decision was pronounced in court on 20th June 2018.