2022 (11) TMI 1548 - AT - Customs

CESTAT rejects 99-day delay condonation for anti-dumping appeal citing insufficient cause and prior procedural knowledge

CESTAT New Delhi rejected the application for condonation of 99-day delay in filing anti-dumping appeal. The applicant had previously filed an appeal in ... Condonation of delay of 99 days in filing the appeal - whether the applicant has satisfactorily explained the delay of 99 days in filing the appeal as any period prior to that would be covered by the orders passed by the Supreme Court in suo moto proceedings relating to COVID pandemic? - HELD THAT:- It needs to be noted that against the final findings dated December 27, 2018 of the designated authority and the Notification dated January 28, 2019 issued by the Central Government imposing anti-dumping duty for the period of 18 months, the applicant had filed Anti Dumping Appeal No. 50196 of 2019 before this Tribunal in April 20, 2019. It cannot, therefore, be said that the applicant was not aware that an appeal could be filed before the Tribunal against the imposition of anti-dumping duty, even if the applicant had not participated in the proceedings before the Designated Authority. The applicant was aware that a sunset review investigation was being carried out, yet it did not participate in the proceedings before the designated authority. In the present case, it is not the case of the applicant that it was earlier advised by the counsel not to file an appeal since the earlier appeal had already been filed nor dates have given as to when the applicant contacted the counsel for seeking his advice and when the counsel gave the advice. The applicant was well aware that an appeal can be filed as an appeal had earlier been filed against the final findings of the designated authority and the Notification issued by the Central Government. Conclusion - The applicant's delay in filing the appeal is not satisfactorily explained and, therefore, the application for condonation of delay is rejected. It is not satisfied that the applicant was prevented by sufficient cause from preferring the appeal within the stipulated period. The application is, accordingly rejected. As the application has been rejected the Anti-Dumping Appeal stands dismissed. 1. ISSUES PRESENTED and CONSIDEREDThe core issue considered in this judgment is whether the applicant has satisfactorily explained the delay of 99 days in filing the appeal against the final findings dated October 19, 2020, by the Designated Authority and the Notification dated October 27, 2020, issued by the Central Government imposing anti-dumping duty. The period prior to this delay is covered by the orders passed by the Supreme Court in suo moto proceedings related to the COVID pandemic.2. ISSUE-WISE DETAILED ANALYSISRelevant Legal Framework and PrecedentsThe legal framework involves the imposition of anti-dumping duties as per the findings of the Designated Authority and subsequent notifications by the Central Government. The applicant's appeal is governed by the rules concerning the filing of appeals and the condonation of delays, particularly in the context of the COVID pandemic, where the Supreme Court had extended the limitation periods.Court's Interpretation and ReasoningThe Tribunal analyzed the applicant's claim that the delay in filing the appeal was due to a misunderstanding regarding the necessity of filing a new appeal. The applicant believed that the appeal filed in 2019 against a similar imposition was sufficient. However, the Tribunal noted that the applicant was aware of the proceedings and had previously engaged in similar appeals, indicating a lack of diligence in pursuing the current appeal.Key Evidence and FindingsThe Tribunal observed that the applicant did not participate in the proceedings before the Designated Authority, either during the initial investigation or the sunset review. Furthermore, the applicant was aware of the final findings and the subsequent notification but delayed seeking legal advice and filing the appeal.Application of Law to FactsThe Tribunal applied the legal standards for condoning delays, which require a satisfactory explanation for the delay. The Tribunal found that the applicant failed to provide specific details regarding when legal advice was sought or received, and why there was a delay in filing the appeal despite being aware of the proceedings and the necessity to file an appeal.Treatment of Competing ArgumentsThe applicant argued that the delay should be condoned as it was based on a misunderstanding and that no prejudice would result to the other parties. However, the Tribunal emphasized the importance of providing a satisfactory explanation for the delay, which the applicant failed to do. The opposing parties argued that the applicant's lack of participation in earlier proceedings and the casual manner of explaining the delay indicated negligence, which the Tribunal found persuasive.ConclusionsThe Tribunal concluded that the applicant did not satisfactorily explain the delay of 99 days in filing the appeal. The appeal was dismissed due to the lack of sufficient cause for the delay.3. SIGNIFICANT HOLDINGSPreserve Verbatim Quotes of Crucial Legal ReasoningThe Tribunal stated, 'The applicant was negligent and has made an attempt to term this appeal as a Supplementary Appeal when it is not.' This highlights the Tribunal's view on the applicant's attempt to justify the delay.Core Principles EstablishedThe judgment reinforces the principle that parties must provide a satisfactory explanation for delays in filing appeals, especially when they are aware of the legal processes and have previously engaged in similar proceedings.Final Determinations on Each IssueThe Tribunal determined that the applicant's delay in filing the appeal was not satisfactorily explained and, therefore, rejected the application for condonation of delay. Consequently, the Anti-Dumping Appeal was dismissed.