The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that anti-dumping appeals shall not be maintainable against Notification issued by the Finance Ministry under Section 9C of the Customs Tariff Act, 1975 post amendment made by Finance Act 2023 subject to the fact that the Gazette Notification has to be issued to bring that provision into force.
The bench of Justice Dilip Gupta (President), Binu Tamta (Judicial Member) and P.V. Subba Rao (Technical Member) has observed that after the amendment made by section 134 of the Finance Act, 2023, the determination or review is only by the designated authority and it is against this determination or review that an appeal would lie to the Tribunal under section 9C of the Customs Tariff Act.
Essilorluxottica Asia Pacific Pte Ltd. has filed this anti-dumping appeal under section 9C of the Customs Tariff Act, 1975 for quashing the final findings dated 29.09.2022 of the designated authority published in the Gazette of India-Extra Ordinary on 29.09.2022 in the matter of anti-dumping investigation concerning the import of semi-finished ophthalmic lenses originating in or exported from China PR. The designated authority recommended definitive anti-dumping duty for five years from the date of the notification to be issued by the Central Government on the said product.
The appellant has also sought the quashing of the consequential notification dated 27.12.2022 issued by the Central Government. This notification was published in the Gazette of India-Extra Ordinary on 27.12.2022. The notification recites that the Central Government, in exercise of powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act read with rules 18, 20 and 23 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, has imposed anti-dumping duty on semi-finished ophthalmic lenses for a period of five years.
A preliminary objection was raised by Rakesh Kumar, authorized representative appearing for the Central Government that this appeal would not be maintainable before this Tribunal under section 9C of the Customs Tariff Act in view of the amendments made in certain provisions of the Customs Tariff Act by section 134 of the Finance Act No. 8 of 2023.
V. Lakshmikumaran, counsel for the appellant contended that the appeal would be maintainable before this Tribunal. Section 134 of the Finance Act, 2023, which amends sections 9A and 9C of the Customs Tariff Act, has not come into force as the Central Government has not issued any notification to bring this section into force. Even though section 134 of the Finance Act, 2023 states that the amendment made to sections 9, 9A and 9C of the Customs Tariff Act are w.e.f. 01.01.1995, but when it is read with section 1(2)(b) of the Finance Act, 2023, it becomes clear that sections 128 to 163, which includes section 134, shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
Lakshmikumaran pointed out that the Central Government has so far not issued any notification in the Official Gazette to bring into force section 134 of the Finance Act, 2023. Thus, section 9C of the Customs Tariff Act, as it stood prior to Finance Act, 2023, is still in vogue and this Tribunal continues to have jurisdiction to hear appeals filed under section 9C of the Customs Tariff Act to assail the notification issued by the Central Government for imposing anti-dumping duty.
The tribunal held that Section 134 of the Finance Act, 2023 has not come into force since the Central Government has not issued any notification as contemplated under section 1(2)(b) to bring into force the said section. Consequently, the amendment to sections 9A and 9C of the Customs Tariff Act by section 134 of the Finance Act have not come into force. An appeal would, therefore, lie to this Tribunal under section 9C of the Customs Tariff Act under the existing provisions of the Customs Tariff Act against the final findings dated 29.09.2022 of the designated authority published in the Gazette of India-Extra Ordinary on 29.09.2022 and the consequential notification dated 27.12.2022 published in the Gazette of India-Extra Ordinary on 27.12.2022 imposing anti-dumping duty.
The tribunal held that the Central Government has not issued any notification contemplated under section 1(2)(b) of the Finance Act, 2023 and, therefore, section 134 of the Finance Act has not come into force. This appeal is, therefore, maintainable before the Tribunal.
Case Details
Case Title: Essilorluxottica Asia Pacific Pte Ltd. Versus Designated Authority
Case No.: ANTI-DUMPING APPEAL NO. 53193 OF 2023
Date: 26.08.2025
Counsel For Appellant: V. Lakshmikumaran
Counsel For Respondent: Rakesh Kumar
