DIRECTORATE GENERAL OF TRADE REMEDIES Vs. JINDAL SAW

JUDGEMENT

(1.) This matter is at the incipient stage. The respondents have raised a preliminary objection, concerning the maintainability of the appeal.

(2.) The appeal has been preferred under Sec. 130 of the Customs Act, 1962 [in short "1962 Act"] against the order dtd. 14/7/2020 [hereafter referred to as "impugned order"] passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi [in short "Tribunal"], in Anti-Dumping Appeal No.52172/2019.

(3.) The respondents contend, that the instant appeal is not maintainable, as it concerns aspects veering around"rate of duty" and its continued imposition, and therefore, an appeal against the impugned order would lie, if at all, with the Supreme Court, under the provisions of Sec. 130E(b) of the 1962 Act. Background: