Madras
HC directs continuance of status quo and bars precipitative
action by Central Govt. pursuant to preliminary findings by Director
General (DG) Safeguards recommending a provisional safeguard duty at 70% ad
valorem on import of “Solar Cells"; Notes assessee’s challenge to the
preliminary findings on premise that they are in violation of principles of
natural justice, being made before expiry of 30 days as provided in initiation
notification; As per assessee, it is entitled to be heard in the matter and
therefore, notification issued without doing is illegal, arbitrary, without
authority of law and in contravention of Customs Tariff Act, 1975 r/w Rule 6 of
Custom Tariff (Identification and Assessment of Safeguard duty) Rules, 1997;
Further notes assessee’s challenge to recommendation of DG Safeguard for
exemption of safeguard duty on clearance made from SEZ to DTA, contending that
DG Safeguards does not have the power to recommend exemption in terms of 8B(2)
of Customs Tariff Act: HC issues notice to Revenue while posting the matter for
hearing on February 2, 2018 : Madras HC
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