https://www.taxtmi.com/caselaws?id=774661 Madras HC dismissed writ petitions challenging anti-dumping duty levy under Notification No.43/2016-Customs (ADD). Court held it lacked jurisdiction as respondents and Appellate Tribunal were outside its territorial limits. Following Section 130E of Customs Act, 1962, only SC has jurisdiction over Appellate Tribunal orders concerning duty rates and valuation. Court also ruled the sunset review initiated three days before expiry of five-year period was legally valid, despite an 11-day hiatus between notifications, distinguishing it from contrary precedents. en-us Fri, 09 May 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774661 Madras HC dismissed writ petitions challenging anti-dumping duty levy under Notification No.43/2016-Customs (ADD). Court held it lacked jurisdiction as respondents and Appellate Tribunal were outside its territorial limits. Following Section 130E of Customs Act, 1962, only SC has jurisdiction over Appellate Tribunal orders concerning duty rates and valuation. Court also ruled the sunset review initiated three days before expiry of five-year period was legally valid, despite an 11-day hiatus between notifications, distinguishing it from contrary precedents. Case-Laws Customs Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774661