2025 (9) TMI 1354

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....as been done through hybrid mode. 2. The present petition challenges the interim order No. 5.2025 dated 26th August, 2025 (hereinafter, 'the interim order') passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi (hereinafter, 'CESTAT') in Anti-Dumping Appeal No. AD/53193/ 2023. 3. The proceedings before CESTAT arise out of the Anti-Dumping Duty which was recommended by the designated authority in respect of imports of semi-finished ophthalmic lenses (hereinafter, 'PUC'), originating from China, PR. 4. After the recommendations of the designated authority dated 29th September, 2022, the Central Government had issued a notification dated 27th December, 2022, imposing definitive Anti-Dumping Duty fo....

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....etermination or review" shall be substituted; (d) after sub-section (5), the following Explanation shall be inserted, namely:- 'Explanation. -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 98." 7. In effect therefore, Section 9(C) of the Customs Tariff Act, 1975 was amended to the following effect: Section 9C - Pre-Amendment: "9C. 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 (hereinafter referred to as the Ap....

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....thereon as it thinks fit, confirming, modifying or annulling the determination or review appealed against. [...]" 8. From a plain reading of Section 134 of the FA, 2023, the amendment to Section 9C of the Customs Tariff Act, 1975 had retrospective effect from 01st January, 1995. However, the issue got complicated due to the interim order which has now been passed by the CESTAT, holding that Section 134 of the FA, 2023, was not separately notified by the Central Government and hence, the amended Section 9C has not even come into effect. It is this interim order that is under challenge in the present case. 9. Ld. Additional Solicitor General, Mr. Venkatraman has taken the Court through Section 1 and Section 134 of the FA, 2023 to argue ....

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....Dumping duty that the dispute has arisen, owing to the amendment in the FA, 2023. The Central Government's notification dated 27th December, 2022, in this case is the subject matter of the dispute. 13. The appeals arising from the interim order are stated to be listed before CESTAT tomorrow, i.e. 23rd September, 2025. 14. Considering the fact that CESTAT has ruled on whether amendments to the Finance Act itself has come into force or not, this Court would like to examine this matter. 15. In view of the above, there shall be a stay of the interim order No. 5.2025 dated 26th August, 2025 passed by CESTAT. However, CESTAT would be free to proceed with hearing of the appeals, only insofar as they relate to the final findings of the des....