Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | of Supreme Court - Conditions to be satisfied for exercise of Customs Act 1962: s. J 30E(b) - Appellate jurisdiction under |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Customs Act, 1962: s. J 30E(b) - Appellate jurisdiction under, of Supreme Court - Conditions to be satisfied for exercise of - Appellant, steel manufacturer used graphite electrodes which it imported from China - Union of India on the basis of final report of Designated Authority acting under the 1995 Rules, issued a notification imposing anti-dumping duty on import of graphite electrodes from specific importers operating within China - Notification challenged by appellant before appellate tribunal (CESTAT) - Tribunal dismissed the challenge - On appeal, held: None of the parameters on the basis of which an appeal is to be admitted by Supreme Court u/ s. 130E(b) are satisfied in the present case - Findings recorded by the appellate tribunal are findings of fact arrived at, on due consideration of all relevant materials on record - Further, as per ยท ratio of decision of Supreme Court in Swastic Woollen case, no occasion to have a re-look into the matter in exercise of Supreme Court's appellate jurisdiction u/s. 130E(b) - Appeal not admitted - Customs Tariff (Identification, Assessment and Collection of Anti- Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995. s.130E(b) - Appellate power under. of Supreme Court - Limitation upon - If any Held: Section 130E(b) provides for a direct appeal to Supreme Court against an order of appellate tribunal, on a question involving government revenue - The order that would be under appeal may go beyond the inter se dispute between the parties and would have effect upon a large number of assesses and thus surely will be one of general public importance - Therefore .. the question raised or arising may require interpretation of the provisions of the Constitution - It is only such questions of importance, alone, that are required to be decided by Supreme Court - This is the limitation that is inbuilt in s.130E(b), though it omits to specifically mention any such limitation, which would also be consistent with the role and jurisdiction of Supreme Court as envisaged under the Constitution. s.130E(a) and 130E(b) -Appellate power under, of Supreme Court - If any difference - Held: Appellate power of Supreme Court u/s.130E(b) against the order of appellate tribunal should not be construed in a manner different from contours of appellate power u/s.130E(a) against the order of High Court. c s. 130F - Whether the provisions of s. 130E would be applicable to appeals filed before Supreme Court- against orders of the High Court as well as against orders of the appellate tribunal- Held: The language used by legislature in s. 130E prescribing the con(f)urs of the jurisdiction of Supreme Court while hearing appeals either against the decision of High Court in its appellate or reference jurisdiction or while hearing an appeal against the order of appellate tribunal is same - Section 310E, would therefore be applicable to both sets of appeals filed before Supreme Court. |
Judge | Honble Mr. Justice Ranjan Gogoi |
Neutral Citation | 2017 INSC 356 |
Petitioner | Steel Authority Of India Ltd. |
Respondent | Designated Authority, Directorate General Of Anti-dumping & Allied Duties & Ors. |
SCR | [2017] 6 S.C.R. 598 |
Judgement Date | 2017-04-17 |
Case Number | 241 |
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