BRIDGESTONE INDIA PVT. LTD. vs UNION OF INDIA & ANR.

Judgment text excerpt

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 26th March, 2025 + CUSAA 42/2023 & CM APPL.24805/2023 BRIDGESTONE INDIA PVT. LTD. .....Appellant Through: Mr. Sparsh Bhargava, Ms. Ishita Farsiya, Ms. Vanshika Taneja & Ms. Radhika Sharma, Advs. versus UNION OF INDIA & ANR. .....Respondents Through: Mr. R. Venkat Prabhat, SPC with Ms. Kamna Behrani, Mr. Ansh Kalra, Mr. Divyanshu Sinha & Ms. Archana Surve, Adv. for UoI Mr. Rajesh Sharma & Mr. Nikhil Sharma, Advs. for R-2 Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Shubham Kr. Mr. Vipul Lr. & Ms. Garima Kr. Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL.24806/2023 2. Allowed, subject to all just exceptions. The application is disposed of. CUSAA 42/2023 & CM APPL.24805/2023 3. This appeal filed under Section 130 of the Customs Act, 1962 (hereinafter “the Act”) challenges the impugned order dated 23rd December, 2022 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter “CESTAT”) vide which CESTAT had set aside the Office Signature Not Verified Signed By:DEVANSHU CUSAA 42/2023 Page 1 of 7 JOSHI Signing Date:01.04.2025 18:32:24 Memorandum dated 28th October, 2022 (hereinafter “OM”) issued by the Central Government and had remitted the matter for re-consideration. 4. The background of the case is that M/s Reliance Industries Limited had sought before the Designated Authority (hereinafter “DA”) imposition of Anti-Dumping Duty (hereinafter “ADD”) in respect of imports of “Styrene Butadiene Rubber of 1500 and 1700 series” (hereinafter “subject goods”) from the European Union, Korea RP and Thailand. The DA had published its final findings imposing ADD on 12th July, 2017. The recommendat