JUDGEMENT
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(1.) This petition seeks declaration that Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 are ultra vires the Constitution. Direction has also been sought for amending notification No.
15/31/2010-DA dated 26.11.2010 initiating mid term review of anti dumping duty on Korea RP alone with consequential direction for reimbursement of excess anti dumping duty and prohibition against collection thereof. It will be appropriate to reproduce the prayers in the petition:
(i) Writ of a suitable nature declaring the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 framed under Section 9A ultra vires to the Constitution of India;
ii) Writ of suitable nature for amending the notification No. 15/31/2010-DA dated 26.11.2010 (Annexure P-6) issued by Respondent No. 1 initiating mid-term review of anti dumping duty on Korea RP alone and direct the Respondent No. 1 to include all other countries from where import of the subject goods is subject to Anti-Dumping Duty within the scope of the review under this notification.
iii) Writ in the nature of mandamus commanding the Respondents to assess and reimburse the excess anti dumping duty levied and collected on the imported phenol pursuant to various notifications.
iv) Writ in the nature of mandamus commanding the Respondents not to impose and collect the anti dumping duty in excess of margin of dumping or injury, as applicable, on all imports from the countries subject to antidumping duty.
(2.) Case of the Petitioner is that it is manufacturing high pressure laminated sheets, plywood and laminated boards etc. It imports 'phenol' as one of the key inputs in its manufacturing process. Vide notification dated 3.3.2008 Annexure P-3, the Designated Authority under the Customs Tariff Act, 1975 read with Rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 recommended imposition of anti dumping duty equal to margin of dumping and margin of injury on imports from United States of America, Korea RP and Taiwan. Thereafter, vide notification dated 1.12.2010 recommendations for anti dumping duty was made in respect of imports from the other countries i.e. Japan and Thailand. In exercise of its powers under Rule 23 and on receipt of a petition from M/s LG Chem Ltd., Korea RP the designated authority initiated mid-term review on the anti dumping duty imposed vide notification dated 3.3.2008. The Petitioner vide legal notice dated 5.1.2011 approached the Designated Authority for issuance of corrigendum for the initiation of notice to cover all the countries in the process of review of anti dumping duty. Finding no response, this petition has been filed.
(3.) Case of the Petitioner is that selected review in respect of imports from one country is violative of fundamental right of the Petitioner under Articles 14 and 19(1)(g) of the Constitution. The impugned Rules to the extent Designated Authority was enabled to review the levy of anti dumping duty in respect of imports from one country alone are discriminatory. Power conferred under Rule 23 was arbitrary and void being without any guidelines.;
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