2006 (1) TMI 146

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....ommendation of the Designated Authority dated 19th March, 2004 made under the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995. 3. The learned Single Judge held that an appeal is provided against the said order to the CESTAT under Section 9C of the Customs Tariff Act, 1975. 4. In our opinion, this view is not correct. An appeal under Section 9C of the Act lies only against the final order and not against a mere recommendation. The final order is an order under Section 9A of the Act by the Central Government imposing or not imposing Anti Dumping Duty. The Designated Authority under Rule 3 only assists the Central Government in making the determina....

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....t if there is a conflict between a norm in a higher layer of the hierarchy and a norm in a lower level of the hierarchy, then the norm in the higher layer prevails, and the norm in the lower level becomes ultra vires or will be read in a manner so as to make it in conformity with the higher layer. 10. In our country this hierarchy is as follows :- (1) The Constitution of India. (2) Statutory Law, which may be either Parliamentary Law or law made by the State Legislature. (3) Delegated legislation which may be in the form of rules, regulations etc. made under the Act. (4) Purely executive or administrative orders under Articles 73 or 162 of the Constitution. 11. Section 9A of the Act is in the second layer of the hierarchy and henc....

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....dumping as determined under rule 17." 16. Rule 18(4) reads as follows :- "(4) If the final finding of the designated authority is negative that is contrary to the evidence on whose basis the investigation was initiated, the Central Government shall, within forty-five days of the publication of final findings by the designated authority under rule 17, withdraw the provisional duty imposed, if any." 17. A perusal of Rules 18(1) and (4) shows that Rule 18(1) deals with a situation where a designated authority finds that Anti-Dumping Duty is imposable in which case the Central Government shall impose the duty by a notification in the Official Gazette within three months of the date of the publication of final findings by the Designated Auth....