TaxTMI 
TaxTMI 
TaxTMI 
2022 (9) TMI 1171
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....xercise or recommendation by the designated authority, and without waiting for such recommendation; (iii) Whether it was obligatory on part of the Central Government to act and issue Notification rescinding the countervailing duty only after the recommendatory procedure laid down and the exercise contemplated in Sub section (6) of Section 9 of the Customs Tariff Act, 1975 read with Rule 24 of Customs Tariff (Identification, Assessment and Collection of countervailing duty on Subsidized Articles and for Determination of Injury) Rules, 1995, are followed; (iv) What is the import and purport of the words 'unless revoked earlier' occurring in sub-section (5) of section 9 of the Act. (v) Whether the ingredients 'continuation or recurrence of subsidization' and 'injury' are required to be determined and established apriori in review as per the First Proviso to sub-section (5) of section 9 of the Act and establishing such aspects is a condition precedent for issuance of the Notification of rescinding the countervailing duty by the Central Government? 1.1 Centripetal to the aforesaid questions, the controversy becomes centrifugal in its dimensions. 2. Filed under Articl....
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....ondent no.1 Central Government is supposed to act on the basis of such recommendation. Director General of Trade Remedies (DGTR) is appointed under Rule 3 of the Customs Tariff Rules 1995, aforementioned. 3.1.3 Notification dated 07.09.2017 came to be issued by respondent no.1 imposing definitive countervailing duty on the imports of the aforesaid product from China PR. Notification regarding levy of countervailing duty was preceded by exercise of undertaking investigation, which was initiated and notified to interested parties including Government of China. Adequate opportunity was given to provide positive information on the aspects of subsidies, injury and causal links in terms of the Countervailing Rules. All interested parties including domestic producers, exporters, importers filed their submissions. These submissions were considered by respondent no.2 and respondent no.2 having ascertained and established positive subsidy margin as well as material injury to the domestic industry caused by said subsidised imports of Rolled Stainless Steel Strips/Coils, recommended imposition of definitive Countervailing Duties. The recommendation dated 04.09.2017 resulted into issuance of a....
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....any need to discontinue the countervailing duty, but rather favoured the extension and continuation. It is stated that the neverthless, to the shock and surprise, respondent no.1 first suspended the countervailing duty as per the aforesaid Notification dated 01.02.2021 followed by its extension in subsequent notification dated 30.09.2021 till 31.01.2022. Respondent no.1 thereafter permanently withdrew the duty as per the impugned Notification dated 01.02.2022. 3.1.8 The Sunset Review was initiated on 08.10.2021 as aforesaid. It was despite the ongoing Sunset Review, investigation for extension of duty for further five years undertaken by respondent no.2 that respondent no.1 proceeded to rescind the duty. It is the case of the petitioners that respondent no.1 could not have acted in absence of and without waiting for the recommendations of the quasi-judicial authority-respondent no.2 to act unilaterally, when the respondent no.2 was already engaged in the investigation and inquiry to ascertain the aspects of continued subsidy and injury to the domestic industry which was to be decisive for either extension or rescinding of the countervailing duty. 3.2 The countervailing duty or An....
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.... India is a signatory to the Marrakesh Agreement establishing the World Trade Organization in 1994. Pursuant to this, it has implemented the Agreement on Implementation of Article VI of the GATT 1994 referred to as the Anti-dumping Agreement (ADA), which is one of the Agreements that forms part of the WTO treaty. In terms of Article 18.4 the ADA, each Member country is required to ensure the conformity of its laws, regulations and administrative procedures with the provisions of the ADA. As a consequence, Sections 9A, Section 9AA, Section 9B and Section 9C of the Act were enacted. (para 39) Based on GATT & ASCM 3.4 The group of Articles in Part V captioned as 'Countervailing Measures' in the agreement on Subsidies and Countervailing Measures(ASCM) may be noticed with relevance. Article 10 is about application of Article VI of GATT, 1994. It says that the members shall take necessary steps to ensure that the imposition of countervailing duty on any product of the territory of any Member imported into the territory of another Member is in accordance with Article VI of the GATT and the terms of the agreement-ASCM. It is stated that countervailing duty may only be imposed ....
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.... Countervailing Duties and Undertakings 21.1 A countervailing duty shall remain in force only as long as and to the extent necessary to counteract subsidization which is causing injury. 21.2 The authorities shall review the need for the continued imposition of the duty, where warranted, on their own initiative or, provided that a reasonable period of time has elapsed since the imposition of the definitive countervailing duty, upon request by any interested party which submits positive information substantiating the need for a review. Interested parties shall have the right to request the authorities to examine whether the continued imposition of the duty is necessary to offset subsidization, whether the injury would be likely to continue or recur if the duty were removed or varied, or both. If, as a result of the review under this paragraph, the authorities determine that the countervailing duty is no longer warranted, it shall be terminated immediately. 21.3 Notwithstanding the provisions of paragraphs 1 and 2, any definitive countervailing duty shall be terminated on a date not later than five years from its imposition (or from the date of the most recent review under para....
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....y, impose a countervailing duty under this subsection not exceeding the amount of such subsidy as provisionally estimated by it and if such countervailing duty exceeds the subsidy as so determined, - (a) the Central Government shall, having regard to such determination and as soon as may be after such determination, reduce such countervailing duty; and (b) refund shall be made of so much of such countervailing duty which has been collected as is in excess of the countervailing duty as so reduced. (3)Subject to any rules made by the Central Government, by notification in the Official Gazette, the countervailing duty under subsection (1) or sub-section (2) shall not be levied unless it is determined that - (a) the subsidy relates to export performance; (b) the subsidy relates to the use of domestic goods over imported goods in the export article; or (c) the subsidy has been conferred on a limited number of persons engaged in the manufacture, production or export of articles; (4) If the Central Government, is of the opinion that the injury to the domestic industry which is difficult to repair, is caused by massive imports in a relatively short period, of the article be....
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....tion as they apply in relation to duties leviable under that Act. (8) Every notification issued under this section shall, as soon as may be after it is issued, be laid before each House of Parliament. 3.5.2 Section 9-B says that there shall be no levy under section 9 or 9A in certain cases. It reads as under, "9-B No Levy under Section 9 or Section 9A in Certain Cases. - (1) Notwithstanding anything contained in section 9 or section 9A, - (a) no article shall be subjected to both countervailing duty and anti-dumping duty to compensate for the same situation of dumping or export subsidization; (b) the Central Government shall not levy any countervailing duty or antidumping duty - (i) under section 9 or section 9A by reasons of exemption of such articles from duties or taxes borne by the like article when meant for consumption in the country of origin or exportation or by reasons of refund of such duties or taxes; (ii) under sub-section (1) of each of these sections, on the import into India of any article from a member country of the World Trade Organisation or from a country with whom Government of India has a most favoured nation agreement (hereinafter referred as a s....
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....ufacturer or production or exportation therefrom, of any article, in such eventuality, upon the importation of such article into India, the Central Government may after inquiry, impose countervailing duty. This duty is not to exceed the amount of such subsidy. It is significant to notice that the imposition of countervailing duty is after an inquiry as contemplated. 3.6.1 As per sub-section(2), the Central Government may, pending the determination in accordance with the determination of the amount of subsidy, etc., in accordance with the provisions of sections and rules, may impose provisional countervailing duty. Provisional imposition of countervailing duty is also upon undertaking an inquiry. The provision contains procedural and substantive aspects to be followed by the authorities. As per section section (4), it is also open to the Central Government to levy countervailing duty retrospectively. As per sub-section (5), the countervailing duty under the provisions shall be in additional to any other duty. 3.6.2 As per Sub-section 9(6), countervailing duty shall cease to have effect on expiry of 5 years from the date of imposition, unless revoked earlier. The scope and manner i....
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....ntervailing duty imposed under section 9 of the Act shall remain in force so long as and to the extent necessary, to counteract subsidisation, which is causing injury. (2) The designated authority shall review the need for the continued imposition of countervailing duty, where warranted, on its own initiative or upon request by any interested party who submits necessary information substantiating the need for such review, and a reasonable period of time has elapsed since the imposition of the definitive countervailing duty and upon such review, the designated authority shall recommend to the Central Government for its withdrawal, when it comes to a conclusion that the injury to the domestic industry is not likely to continue or recur, if the said countervailing duty is removed or varied and is therefore no longer warranted. (3) Any definitive countervailing duty levied under the Act shall be effective for a period not exceeding five years from the date of its imposition. The designated authority may upon coming to a conclusion, on a review initiated before that period either on its own initiative or upon a duly substantiated request made by or on behalf of the domestic industry....
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....ports as compared with the price of a like article in India, or whether the effect of such imports is otherwise to depress prices to a significant degree or to prevent price increases, which otherwise would have occurred, to a significant degree. (4) Where imports of a product from more than one country are simultaneously subject to countervailing duty investigations, the designated authority may cumulatively assess the effect of such imports only if it determines that (a) the amount of subsidization established in relation to the imports from each country is more than one percent advolorem and the volume of imports from each country is not negligible and (b) a cumulative assessment of the effects of the imports is appropriate in light of the conditions of competition between the imported products and the like domestic product. (5) The designated authority while examining the impact of the subsidized imports on the domestic industry shall include an evaluation of all relevant economic factors and indices having a bearing on the state of the industry, including actual and potential decline in output, sales, market share, profits, productivity, return on investments, or utilizati....
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....in this regard is quasi judicial in nature. 4.1.1 It was further submitted that respondent no.1 has to act either in relation to imposition of countervailing duty or withdrawal or revocation thereof only after receiving recommendation in that regard, from respondent no.2 and that such recommendations could be made only after complying with the prescribed procedure of inquiry and arriving at its findings. It was submitted that as the said requirement was not complied with, the impugned notifications would not sustain. It was then submitted that though impugned Notifications purportedly issued in exercise of powers under Section 9(1) and 9(6) of the Act read with Rules 20 and 22 of the Rules stand illegal, when respondent no.1 has not followed the due process of law. 4.1.2 Learned senior counsel for the petitioners submitted that on the contrary, Sunset Review proceedings were underway, which was after sufficient prima facie satisfaction that cessation of the present countervailing duty was likely to lead to continuation or recurrence of injury to the domestic industry. It was sought to be submitted that the powers of the Central Government for imposition or revocation of counterva....
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....ikely to lead to continuation and recurrence of subsidy and injury. It was submitted that Sunset review is unlikely to be completed on or before 06.09.2022 and it will lead to creation of vacuum to the serious prejudice of the petitioners. He submitted that powers in terms of section 9(6) of the Act are required to be exercised. 4.1.7 For the above proposition, learned senior advocate drew support from the following decisions, (i) Comptroller & Auditor General of India, Gian Prakash, New Delhi vs. K.S. Jagannathan & Anr.[(1986) 2 SCC 679, para 20], (ii) Hari Krishna Mandir Trust vs. State of Maharashtra & Ors.[(2020) 9 SCC 356, paras 100-104], (iii) DCW Ltd. Vs. Union of India, order dated 15.06.2018 in MCA No. 2 of 2018 in SCA No. 14202 of 2017 (para 20), (iv) Aarti Drugs Ltd. vs. Designated Authority, Director General of Anti- Dumping & Allied Duties[2017 (354) ELT 161 (DEL.). Submissions of Respondents 4.2 Affidavit in reply was filed on behalf of respondent no.1 raising contentions. It was emphasised that the decision of the Central Government in issuing the Notification rescinding the countervailing duty was guided by considerations of public interest. It was sought to be....
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....actors such as price hike, policies of other countries, having direct impact on the product concerned or the industries and such other domestic factors, are taken into consideration before the decision. (xi) The impugned decision is based on the opinion of various experts like economic experts, industrial experts and trade experts. The decision is in nature of sovereign power. (xii) The Court should be slow in interfering with the economic policy matters as the Court lacks expertise on the subject. (xiii) In relation to fiscal policy decisions, the government enjoys legislative entitlement to take policy decision. 4.2.2 The following further submissions were made. (a) The task performed by the designated authority/Director General of Trade Remedies is limited to computation. It is of recommendatory nature and the Central Government is within its right to take its own decision on such recommendation. (b) The recommendation of DGTR are neither binding or mandatory for Government of India and it has unfettered right of taking its own decision keeping in min other relevant factors, which may be outside the purview of DGTR. (c) In respect of operation of Section 9(6) of the....
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.....2017 came to be issued imposing the countervailing duty for a period of five years, that is upto 06.09.2022. (3) By issuing notification dated 01.02.2021 under Section 9(1) and 9(6) of the Act read with Rules 20 and 22, read with countervailing duty Rules, the countervailing duty was temporarily suspended till 30.09.2021. (4) The suspension of countervailing duty was further extended till 31.01.2022 by Notification dated 30.09.2021. (5) While the extended suspension period was in currency and the period of original notification dated 07.09.2017 was in operation, respondent no.2 initiated Sunset Review investigation on 08.10.2021. (6) By notification dated 01.02.2022, the countervailing duty came to be rescinded, which was imposed vide notification dated 07.09.2017. 5.1 In terms of notification dated 07.09.2017, the period of countervailing duty would come to an end on 06.09.2022. Under Rule 24(4) of the Rules, the Sunset Review will be required to be concluded within a period not extending 12 months from the date of initiation of such review and as per Proviso to Rule 24(4), it will be required to be completed at least three months prior to expiry of countervailing duty. ....
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....ion to an international treaty, and a statute is made to enforce a treaty obligation, and if there be any difference between the language of such statute and a corresponding provision of the treaty, the statutory language should be construed in the same sense as that of the treaty. This is for the reason that in such cases what is sought to be achieved by the international treaty is a uniform international code of law which is to be applied by the courts of all the signatory nations in a manner that leads to the same result in all the signatory nations. 5.2.2 While applying the domestic legislation, which has originated with reference to the international treaty, the application of the provisions has to conform the principles agreed in the treaty. In G.M. Exports (supra), it was observed, "48. We have already held that this would fly in the face of all the judgments referred to in paragraphs 15 to 22 hereinabove, and principles (3) and (4) of paragraph 23 of this judgment which speak of how domestic legislation must be construed when it is made in furtherance of an international treaty. In particular, in the facts of these cases, it would also ignore the effect of Article 18.4 o....
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....uld disregard and discard the mandates in the statute which is enacted by itself in exercise of such power, on the other hand to assert that there is an independent power in the nature of sovereign power to act de hors the governing statute. It is absurd to suggest that the State will disregard its own laws to act independent of legal requirements, thereby acting sovereign. (b) No public interest in abstract 6.2 Emphasis was laid by learned Additional Solicitor General that the Notification in question rescinding the countervailing duty was issued in public interest. According to him various inputs were taken into account before issuing the Notification. There is a hollowness in the submission inasmuch as while no facts or details were given as to how the public interest is made to subserve, on the other hand the abstract plea and general concept of public interest would be irrelevant. 6.2.1 When the countervailing duty was imposed, it was by following the procedure in law, undertaking the investigation to determine the aspects of subsidy and injury as provided. This itself was an exercise in public interest. The case of the petitioner is that the Notification of the Central Go....
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....me Court referred to its own decision in Punjab SCB Ltd. Vs. Zora Singh [(2005) 6 SCC 776] and in Union of India vs. V. Ramkrishnan [JT 2005 (9) SC 422], and proceeded to observe that passing of an order for unauthorised purpose in unauthorised manner constitutes even malice in law. The Supreme Court in K.K. Bhalla (supra) stated that "when the State has framed rules and adopted a procedure for disposal of land, both the State and JDA were bound thereby. They could not have taken any decision contrary thereto or inconsistent therewith." 6.3.4 The primacy of statutory enactment and the obligation to act in accordance with law by the authorities concerned was stressed by the Apex Court also in Punjab Water Supply & Sewerage Board Vs. Ranjodh Singh & Ors. [(2007) 2 SCC 491]. It was on the context of statutory recruitment rules to be applied to the statutory bodies. It was held that a scheme issued under Article 162 in the nature of policy decision adopted by the State cannot prevail over statutory rules or Article 309 or proviso to Article 309. It was held that the terms and conditions of the service are governed either by statutory rules or article 309 proviso rules, any policy deci....
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....ision in that regard. One of the well known mechanism is to place the rules or notifications before the Parliament, leaving it thereafter for the Parliament to modify, approve or just notice etc. the same. One of such mode is that the rule or notification is placed before the Parliament without providing anything further. 6.4.3 In M.K.Paplah & Sons Vs. The Excise Commissioner & Anr. [(1975) 1 SCC 492] the Supreme Court quoted from Bernard Scwartz's "An Introduction to American Administrative Law", In Britain, Parliamentary control over delegated legislation is exercised through the various forms of 'laying' prescribed in enabling Acts. Through them, the legislature is enabled at least in theory to exercise a continuing supervision over administrative rules and regulations." 6.4.4 In M/s. Atlas Cycle Industries Ltd. Vs. State of Hariyana, [(1979) 2 SCC 196, referring to its own another decision in Hukum Chand Vs. Union of India[(1972) 2 SCC 601], the Supreme Court noted the observations made in paragraphs 305 to 307 of 7th edition of Craies on statute law, that there are three kinds of laying, which are generally used by legislature, (i) laying without further proced....
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....toms Act required to be laid before the Parliament under Section 159 of the Act. Notification is Quasi-Judicial 6.5. It was another submission in vain on behalf of respondents seeking to assert that notification rescinding the countervailing duty is of legislative character and amounts of exercise of legislative power by the Central Government and therefore, not amenable to judicial review. 6.5.1 The submission is devoid of substance, if we examine the decisions on this score. The decision of the Supreme Court in PTC India Ltd. Vs. Central Electricity Regulatory Commission [(2010) 4 SCC 603] also explain the point. Under the Electricity Act, 2003, the term tariff "is not defined, but includes within its ambit not only the fixation of rates, but also the rules and regulations relating to it. As per Section 61 and 62 of the 2003 Act, the appropriate commission shall determine the actual tariff in accordance with the provisions of the Act including the terms and conditions, which may be specified by the appropriate commission under Section 61 of the Act". The Supreme Court observed that if one reads section 62 with Section 64, it is clear that, "although tariff fixation like price....
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....ation in respect of applicable factors relating to continuance or recurrence of subsidisation and the injury to the domestic industry, that the opinion will be formed. Only the ascertainment of such aspects after such inquiry about the subsidy etc., would be the basis for issuance of notification by the Central Government. 7.1 Section 9(6) read with Rule 24(2) makes it obligatory with the designated authority shall review the need for continued imposition of countervailing duty and recommend upon investigation to the Central Government for withdrawal of the duty when it comes to conclusion that the injury to the domestic industry is not likely to continue or recur if the said countervailing duty is removed for varied and is therefore no longer warranted. This exercise is the exercise in realm of quasi-judicial powers and the decision to be rendered also acquire the character of quasi-judicialness. 7.1.1 The inquiry involves going into the umpteen aspects of aspects relating to the market forces, subsidy from the exporting country, the resultant injury to the domestic industry, in which process the view of the stakeholders are also considered by extending them the opportunity. The....
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....ty to the representative of the Association or body while registering a political party or refusing the registration. In the scheme of countervailing duty, the investigation and inquiry is similarly envisaged. 7.1.5 The Court further held that in order to make the function quasi judicial and the decision quasi judicial, it is not necessary that there must exist a lis between the parties. It was observed thus - "But there are cases where there is no lis or two contending parties before a statutory authority yet such a statutory authority has been held to be quasi-judicial and decision rendered by it as quasi-judicial decision when such a statutory authority is required to act judicially. In Queen vs. Dublin Corporation (1878) 2 Ir. R. 371, it was held thus : " In this connection the term judicial does not necessarily mean acts of a Judge or legal tribunal sitting for the determination of matters of law, but for purpose of this question, a judicial act seems to be an act done by competent authority upon consideration of facts and circumstances and imposing liability or affecting the rights. And if there be a body empowered by law to enquire into facts, makes estimates to impose ....
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....umping duty have altered to such an extent that there is no longer justification for continued imposition of the duty. The inquiry is limited to the change in the various parameters like the normal value, export price, dumping margin, fixation of non-injury price and injury to domestic industry. The said inquiry has to be limited to the information received with respect to change in the various parameters. The entire purpose of the review inquiry is not to see whether there is a need for imposition of antidumping duty but to see whether in the absence of such continuance, dumping would increase and the domestic industry suffer." (para 36) 7.3.1 The Supreme Court proceeded to state and explain further, "It is of vital importance to note that in the initial imposition of duty, the appellant has accepted the position that determination of injury by the Designated Authority was proper and in conformity with the requirements of Annexure-II of the Anti-Dumping Rules. The appellant did not challenge the final finding of the Designated Authority before the Tribunal that parameters mentioned in para (iv) of Annexure-II had not been considered or satisfied. We have declined the permissio....
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....he stage of levy of initial anti-dumping duty. The Court observed that when there was no material to show that there was a change in parameters or criteria relating to the injury, which would warrant withdrawal of anti-dumping duty, it was not open for the designated Authority to reanalyze the issue of injury. 7.4 In Kumho Petro Chemicals Company Limited Vs. Union of India [2014 (306) ELT 3 (Delhi)], the Delhi High Court held in relation to the anti-dumping duty that the procedural requirements included finding of causal link between dumping and inquiry to domestic inquiry. It was held that the injury is to be determined on objective examination of positive evidence of extent of dumping assessed through loss of market share of domestic inquiry in comparison to dump imports on the effective prices of said goods. In para 14 of the decision, the High Court delineated as to what was the comprehensive procedural requirements relating to investigation. 7.4.1 The aforementioned decision of the Delhi High Court was appealed against before the Supreme Court by the Union of India. The appeal failed as per the decision in Kumho Petrochemicals Co.Ltd. [(2017) 351 ELT 65 (SC)]. Highlighting t....
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....rom the designated authority-respondent no.2 herein. A recommendation from the respondent no.2 is a necessary jurisdictional pre-condition for the Ministry of Finance to either impose or modify or withdraw countervailing duty. Any proposition proposition that the Ministry of Finance can act in relation to countervailing duty, either imposition or withdraw, de hors the recommendation of the respondent no.1 cannot be accepted, 7.5.1 Firstly, it would be totally contrary to the applicable provisions of law. Secondly, it would create uncertainty in the administration of countervailing duty laws, inasmuch as the entire investigative, and evidentiary process prescribed under the countervailing duty laws before respondent no.2 designated authority would stand overwritten and discarded. Thirdly, it would result in a situation where the respondent no.1 will enjoy in a way carte blanche in levying and modifying the countervailing duty on the convenient generic grounds like public interest without recommendation by the designated authority in bypass of such statutory requirement. 7.5.2 It has to be held that as per the scheme of the Act read with the GATT and ASCN Agreement, the Central Gov....
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.... statutory exercise and after going into the relevant considerations and criteria, was to be the source material for the Central Government to act. The Central Government acted without availability of foundational aspects and jurisdictional facts to proceed to issue the notification. Conferring such licence and power to act in such a way on the Central Government would be extending unfettered and arbitrary powers. 7.8 In Alembic Limited Vs. Union of India [2013 (291) E.L.T. 327 (Gujarat)] the Division Bench of this Court held that the recommendations of the designated authority are not binding on the Central Government. It may be true that the Central Government may have its own decision, after the recommendations of the designated authority are made available to it in accordance with the statutory procedure. It has to be observed however that it does not imply even remotely that the statutory exercised could be bypassed and Central Government can act without tabled before it the statutory recommendation from the designated authority, the process and procedure of which is sine qua non in the scheme of the countervailing laws. In Alembic (supra) the court also held that the powers ....
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....e to apply Section 21 by construing the words 'like manner'by equating them, for the purpose of present issue, with the procedure required under the statutory provisions of Customs Tariff Act, 1975 and relating to imposition of countervailing duty. Answers to the Questions & Conclusion 9. In light of foregoing discussion and reasons, the answers to the questions, are as under, (i) The issuance of Notification dated 01.02.2022 by the Central Government rescinding the countervailing duty imposed by the Notification dated 07.09.2017 was a irregular and illegal exercise. The Notification rescinding the countervailing duty could not have been issued when the exercise in law required to be undertaken pursuant to the commencement of the process of Sunset review not completed. The process of Sunset review investigation could not have been disregarded and it must be taken to its logical end in accordance with the procedure prescribed. Any Notification either for continuance, withdrawal or rescindment of the duty could have been issued by the Central government only thereafter. (ii) It was not permissible for the Central Government to issue the Notification rescinding the countervaili....
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....andamus is that the court must come to the conclusion that the aggrieved person has a legal right, which entitles him to any of the rights and that such right has been infringed. In other words, existence of a legal right of a citizen and performance of any corresponding legal duty by the State or any public authority, could be enforced by issuance of a writ of mandamus, "Mandamus" means a command. It differs form the writs of prohibition or certiorari in its demand for some activity on the part of the body or person to whom it is addressed. Mandamus is a command issued to direct any person, corporation, inferior courts or government, requiring him or them to do some particular thing therein specified which appertains to his or their office and is in the nature of a public duty. A mandamus is available against any public authority including administrative and local bodies, and it would lie to any person who is under a duty imposed by a statute or by the common law to do a particular act. In order to obtain a writ or order in the nature of mandamus, the applicant has to satisfy that he has a legal right to the performance of a legal duty by the party against whom the mandamus is sou....
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....he Sunset Review proceedings are pending, therefore, the Court is inclined to ensure that no hiatus in the intervening period, till the decision in the Sunset Review, as directed in directions no. (ii) and (iv) hereinbelow, it would be trite if the quashment of the notification dated 01.02.2022 does not remain in vacuum. 13. Notifications dated 01.02.2021 and 30.09.2021 whereby the countervailing duty was extended temporarily, have worked out for their period, therefore, no orders with regard to those notifications are required to be passed. Such part of the prayer qua these notifications stand infructuous. Directions 14. As a result of the above discussion and reasons, the present petition is allowed in terms of following order and directions, (i) The Notification No.1/2022-Customs (CVD) dated 01.02.2022 issued by respondent no.1 rescinding the countervailing duty is hereby quashed and set aside. (ii) Respondent no.2 shall immediately proceed in respect of Sunset review process in relation to the continuance or otherwise of the countervailing duty already commenced as per Notification dated 08.10.2021. (iii) The exercise of inquiry and investigation pursuant to Notificat....