LAWS(BOM)-2024-1-80

SANSAR TEXTURISERS PVT. LTD Vs. UNION OF INDIA

Decided On January 22, 2024
Sansar Texturisers Pvt. Ltd Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) This petition under Article 226 of the Constitution, although challenges the validity of the notifications dtd. 13/1/2012 and 19/1/2017 issued by the respondents providing for a levy of anti-dumping duty, the real intention of the petitioner is to avail refund of anti-dumping duty paid by the petitioner in relation to the imports of the petitioner for the period from 13/1/2012 to 12/1/2018.

(2.) The questions which would primarily arise for consideration are two fold ' firstly, whether a belated prayer to assail the notifications in question would be maintainable and secondly, whether under the grab of assailing such notifications, a prayer for money claim ought to be entertained.

(3.) The prayers in the petition are required to be noted, which reads thus: