- (1.) Leave granted.
(2.) The appellants are aggrieved by a notification dated 23.05.2003 by which the Designated Authority under the Customs Tariff Act, 1985 initiated a new shipper review in respect of the foreign exporter (being Respondents 4, 5 and 6 herein) for the period 1.07.2002 and 23.05.2003. By the notification dated 23.05.2003, the Designated Authority sought to review an earlier notification issued by the Central Government imposing anti-dumping duty on imports of rectified porcelain tiles from China and UAE. The notification initiating the new shipper review was issued by the Central Government on 1.06.2003. Both the notifications, one initiating the new shipper review, the other dated 1.07.2003 ordering provisional assessment were challenged by the appellants by way of a writ petition before the Bombay High Court. The Bombay High Court dismissed the writ petition by an order dated 2.12.2003 which is the subject-matter of the appeal before us.
(3.) While the matter was pending before this Court, the Designated Authority completed the proceedings pursuant to the notification dated 23.05.2003 by way of new shipper review and issued its final findings on 30.06.2004. The final findings were notified by the Central Government on 28.07.2004 being Notification No. 80/2004. The earlier notification issued on 1.07.2003 ordering provisional assessment was rescinded by the Central Government by Notification No. 81/2004 dated 28.07.2004. When these subsequent events were brought to this Court's notice, we were of the view that the appellants may ventilate their grievance against the impugned notifications and the final findings before the Central Excise and Services Tax Appellate Tribunal. The appellants have since filed an appeal before the Tribunal challenging the final findings of the Designated Authority as well as the notification dated 28.07.2004.;