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Jindal Poly Film Ltd vs Designated Authority Directorate ... on 12 February, 2020

In support of this 17 AD/51206/2022 submission, learned counsel placed reliance upon the decision of the Delhi High Court in Jindal Poly Film Ltd. vs. Designated Authority6. Learned counsel also submitted that the final findings are in the nature of recommendation and anti-dumping duty can be imposed only by the Central Government by issuance of a notification. The notification only would, therefore, gives a cause of action for filing an appeal before the Tribunal. According to the learned counsel, the actual challenge by the domestic industry or the importers/exporters is to the determination contained in the final findings issued by the designated authority since the reasoning as to the existence, degree and effect of dumping is only found in the final findings of the designated authority and in an appeal before the Tribunal, the challenge is always made to the final findings of the designated authority. Learned counsel pointed out that the consequential notification is also challenged, which in the process gets set aside or modified, only to make the appellate remedy effective for the appellant. It is for this reason that the learned counsel submitted that it is only the final findings issued by the designated authority, acting on behalf the Central Government under section 9A (6) read with the 1995 Anti-Dumping Rules, that constitute an "order of determination in respect of existence, degree and effect of any alleged dumping".
Custom, Excise & Service Tax Tribunal Cites 11 - Cited by 2 - D Gupta - Full Document
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