2023 (4) TMI 552 - AT - Customs

Appeals Dismissed on Anti-Dumping Duty for Aluminum Products

The Tribunal dismissed four appeals seeking to quash the anti-dumping duty imposition on aluminum flat rolled products due to the appellants' failure to ... Levy of anti-dumping duty - flat rolled products of aluminium - customs notification dated 06.12.2021 issued by Central Government - HELD THAT:- When the matter was heard on 09.11.2022, another objection was raised by the learned counsel for the respondents that the appeals would not be maintainable since the appellants had not appeared before the designated authority - It was imperative for the appellants to have impleaded all the necessary interested parties as respondents but that has not been done. The appeals, therefore, would have to be dismissed on this ground alone. It also transpires that the appellants had not appeared before the designated authority. In such circumstances, the appellants would not qualify to be interested parties - Appeal dismissed. Issues involved:The judgment involves the quashing of final findings and anti-dumping duty imposition on flat rolled products of aluminum, failure to implead necessary interested parties, maintainability of appeals due to non-appearance before designated authority.Issue 1: Quashing of Final Findings and Duty ImpositionThe four anti-dumping appeals sought the quashing of the final finding and customs notification imposing anti-dumping duty on flat rolled products of aluminum. Despite repeated adjournments and opportunities given to file proper applications, the appellants failed to implead necessary interested parties as respondents. The Tribunal noted the absence of a proper application specifying the parties to be impleaded, leading to the dismissal of the appeals on the grounds of non-compliance.Issue 2: Failure to Implead Necessary Interested PartiesThe Tribunal emphasized the importance of impleading all necessary interested parties as respondents in the appeals. Despite the appellants being granted time to move appropriate applications for impleading the remaining interested parties, no proper application was filed. The lack of specific details in the application regarding the parties to be impleaded led to objections raised by the respondents and ultimately resulted in the dismissal of the appeals.Issue 3: Non-Appearance Before Designated AuthorityIt was highlighted that the appellants had not appeared before the designated authority, which was deemed essential for qualifying as interested parties. Citing a previous decision of the Tribunal, it was concluded that failure to appear before the designated authority rendered the appellants ineligible as interested parties. Consequently, the appeals were deemed liable for dismissal on this ground, in addition to the failure to implead necessary interested parties.The judgment, pronounced on 13.04.2023, dismissed the four appeals seeking the quashing of anti-dumping duty imposition on flat rolled products of aluminum due to the appellants' failure to implead necessary interested parties, non-appearance before the designated authority, and lack of compliance with procedural requirements.