TaxTMI 
TaxTMI 
2025 (9) TMI 1105
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....(C) 11753/2023, W. P. (C) 11754/2023, W. P. (C) 11763/2023, W. P. (C) 11765/2023, W. P. (C) 11766/2023, W. P. (C) 11771/2023, W. P. (C) 11753/2023, W. P. (C) 11776/2023, W. P. (C) 11777/2023, W. P. (C) 11805/2023, W. P. (C) 11967/2023, W. P. (C) 11973/2023, W. P. (C) 11981/2023 - -<br>Customs<br>JUSTICE PRATHIBA M. SINGH AND JUSTICE SHAIL JAIN For the Petitioner Through: Mr. Rajesh Sharma and Mr. Nikhil Sharma, Advs. For the Respondents Through: Mr. Dipak Raj and Mr. Subham Kumar, Advs. for Mr. Anurag Ojha, SSC. Dr. B. Ramaswamy, Adv. for CGSC., Ms. Pratima N. Lakra, Mr. Shailendra Kumar Mishra and Mr. Chandan Prajapati, Ms. Kanchan Shakya & Ms. Priyam Sharma, Advs. for UOI, Mr. Vinay Yadav SPC MS Kamna Behrani, Mr. Ansh Kalra, Mr. Di....
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....n.-For the purposes of this section, "determination" or "review" means the determination or review done in such manner as may be specified in the rules made under sections 8B, 9, 9A and 9B." 4. A comparative chart of the provisions which were amended in contrast with the unamended provisions is set out below: Section 9C Of CTA Pre-Amendment Section 9C Of CTA Post-Amendment Appeal. - [(1) An appeal against the order of determination or review thereof shall lie to the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act. 1962 (52 of 1962) (hereinafter referred to as the Appellate Tribunal), in respect of the existence, degree and effect of - (i) any subsidy or dumping in rela....
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....e Tribunal, - (a) in an appeal under sub-section (1), for grant of stay or for rectification of mistake or for any other purpose; or (b) for restoration of an appeal or an application, shall be accompanied by a fee of five hundred rupees.]. (2) Every appeal under this section shall be filed within ninety days of the date of order under appeal: Provided that the Appellate Tribunal may entertain any appeal after the expiry of the said period of ninety days, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time. (2) Every appeal under this section shall be filed within ninety days of the date of order determination or review under appeal: Provided that t....
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....ial member and one technical member.] (5) Every appeal under sub-section (1) shall be heard by a Special Bench constituted by the President of the Appellate Tribunal for hearing such appeals and such Bench shall consist of the President and not less than two members and shall include one judicial member and one technical member.] Explanation - For the purpose of this section determination or review means the determination or review done in such manner as may be specified in the rules made under section 8B, 9, 9A and 9B." 5. The Petitioners were aggrieved by this amendment as according to them, the substantive rights of the Petitioners to challenge the notifications were being taken away. 6. Ld. Counsel for the Petitioners submit....
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....f India-Extra Ordinary on 29.09.2022 and the consequential notification dated 27.12.2022 published in the Gazette of India-Extra Ordinary on 27.12.2022 imposing anti-dumping duty; and (ii) The contention advanced by the learned counsel for the appellant that even if a notification as contemplated under section 1(2)(b) of the Finance Act, 2023 is now issued to bring section 134 of the Finance Act, 2023 into force, the Tribunal would still continue to have jurisdiction to entertain an appeal against the notification issued by the Central Government imposing anti-dumping duty, as it had before, to hear appeals under section 9C of the Customs Tariff Act cannot be accepted. 81. As noticed above, the Central Government has not i....