Delhi HC rejects re-agitation of ADD imposition under guise of challenging vires of Rules

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HC rejects assessee’s challenge to final findings of Designated Authority (DA) imposing anti dumping duty (ADD) on Graphite Electrode imported from China vide Notification dated May 20, 2013; Observes that against CESTAT order, assessee preferred appeal before SC who found no repugnancy in congruity of Customs Tariff (Identification, Assessment and Collection of Anti Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (Anti-Dumping Rules) with Customs Tariff Act, 1975, specifically in determination of ‘normal value’; Holds thatassessee, having undertaken entire process, participated in process and suffered an order on merits, which was upheld by SC, cannot re-agitate same grievance now in a fresh round albeit with a new ground, on the pretext that it seeks to challenge ‘vires’ of a Rule;

Notes that assessee, despite being one of the largest public sector companies, well aware about applicable law, did not challenge the vires in previous round of litigation, and “Res judicata and constructive res judicata are well recognised principles that the courts in India follow, to screen out multifarious litigation by the same parties on the same issue”; Observes, it is now established that there is no inconsistency / non-conformity of Rule 10 of Anti-Dumping Rules which provides that normal value, export price and margin of dumping are to be determined taking into account principles laid down in Annexure 1 r/w with Section 9A of Customs Tariff Act, and that subordinate legislation is not contrary to purpose of imposing ADD as imbibed in parent Act: Delhi HC

Citation: [TS-103-HC-2018(DEL)-CUST]