Stays provisional safeguard duty imposition on "solar cells" before initiation notification expiry

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