2025 (10) TMI 557

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....t of and with the consent of the learned Counsel for the parties. 3. Even otherwise, by our order of 25 August 2025, we had clarified that, subject to time constraints, this Court would consider whether the matter could be disposed of finally at the admission stage. 4. The Petitioner, inter alia, challenges the Corrigendum Notification dated 6 December 2023 in terms of which the Anti-Dumping Duty imposed upon the Petitioner under the provisions of the Customs Tariff Act, 1975, was enhanced from 27.86% to 30.16%. The Petitioner also challenges the Customs Notification dated 22 December 2023, consequent to the issuance of the Corrigendum Notification dated 6 December 2023. These are challenged only to the extent that they concern the Petiti....

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.... of no divergent views. Therefore, they submitted that there was neither any jurisdictional error in making such a correction nor were the principles of natural justice required to be followed. 8. We have considered the rival contentions and perused the record. 9. The impugned Corrigendum Notification undoubtedly visits the Petitioner with civil or rather pecuniary consequences arising out of the enhancement of Anti- Dumping Duty from 27.86% to 30.16%. As such, a decision of this nature should have been preceded by at least a minimum compliance with the principles of natural justice and fair play. 10. The Petitioner has contested the jurisdiction of the designated authority to initiate review proceedings by contending that no such powers....