Navigating the Aftermath: A Closer Look at the Implications of Section 9C Amendment

In “Navigating the Aftermath: A Closer Look at the Implications of Section 9C Amendment,” the authors probe into the latest retrospective amendment introduced by the Finance Bill, 2023 to the Customs Tariff Act, 1975, and its profound impact on the appellate jurisdiction of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) concerning anti-dumping measures. They evaluate the process of antidumping measures while thoroughly scrutinizing its historical context, legislative intent, and judicial interpretations. They further dissect the amendment’s effects on the appellate jurisdiction of CESTAT, its repercussions for domestic industries, and the delicate equilibrium India maintains between fulfilling its international obligations under the Anti-Dumping Agreement (ADA) and exercising its sovereign right to enact domestic legislation. They posit that the amendment might find validation, yet acknowledge that the true consequences will unfold through practical cases and the evolving legal landscape.