GJHC240622672022 1

C/SCA/19391/2022 ORDER DATED: 29/09/2022
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 19391 of 2022
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REALSTRIPS LIMITED
Versus
UNION OF INDIA
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Appearance:
MR MIHIR JOSHI, SR.ADVOCATE, MS.GARGI R VYAS, MR RAJESH
SHARMA, MR ARJUN JOSHI (7983) for the Petitioner(s) No. 1,2
MR DEVANG VYAS, ADDL. SOLICITOR GENERAL with MR PARTH BHATT
for the Respondent(s) No. 1,2
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CORAM:HONOURABLE MR. JUSTICE N.V.ANJARIA

and
HONOURABLE MR. JUSTICE BHARGAV D. KARIA
Date : 29/09/2022
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE N.V.ANJARIA)
While learned senior advocate Mr.Mihir Joshi assisted by

learned advocate Ms.Gargi Vyas appears for the petitioner, upon
service of advance copy of the petition learned Additional
Solicitor General Mr.Devang Vyas appears today.
1.1 It was stated undisputedly that the copy of the petition was
served to the office of the learned Additional Solicitor General on
22.9.2022.
2. By filing this petition under Article 226 of the Constitution,

a writ of mandamus is prayed for seeking,
“To direct the Respondent No.2 to comply with
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C/SCA/19391/2022 ORDER DATED: 29/09/2022
directions of this court by judgment and order

dated 2.9.2022 in Special Civil Application
No.4495 of 2022.”
2.1 Interim prayer is asked for as under.
“To direct the Respondent No.2 continue and

complete the sunset review investigation,
initiated on 8.10.2021, on or before 7.10.2022.”
3. Special Civil Application No.4495 of 2022 came to be

allowed by the court as per the judgment dated 2.9.2022. It was
in terms of the following observations and directions that the
reliefs were granted to the petitioner.
3.1 The operative directions of the court reads as under.
“11. As the court has held herein that the

Notification dated 1.2.2022 of respondent No.1
rescinding the countervailing duty stand
illegal having been issued dehors the scheme
of the provisions of Customs Tariff Act, 1975
and the applicable rules without undertaking
the exercise in mandatory provisions of law
and it is unilateral decision impressible in law
as taken without waiting for recommendation
of designated authority and thereby violating
the jurisdictional requirements. It is therefore
liable to be set aside.
11.1 The sequator would be that it would

revive the effect of original notification dated
7.9.2017. The countervailing duty would
become leviable.
11.2 It may be true that in view of the

Notification dated 1.2.2021 and 30.9.2021
suspending the countervailing duty upto
31.1.2022 presently the levy of countervailing
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C/SCA/19391/2022 ORDER DATED: 29/09/2022
duty is not operational. But when the

notification of rescindment is being set aside,
the order of the court cannot stand devoid of
its effect. It is trite that any order of the court
does not extend in vacuum or without bringing
for the subjects it would govern, necessary
consequences.
11.3 As per direction no.(i) in the succeeding

paragraph, as Notification dated 01.02.2022 is
being set aside, whereby the countervailing
duty was rescinded and which would result
into revival of the original Notification dated
07.09.2017, which has operational period till
06.09.2022, for five years.
12. At the same time, the Sunset Review

proceedings are pending, therefore, the Court
is inclined to ensure that no hiatus in the
intervening period, till the decision in the
Sunset Review, as directed in directions no. (ii)
and (iv) hereinbelow, it would be trite if the
quashment of the notification dated
01.02.2022 does not remain in vacuum.
13. Notifications dated 01.02.2021 and

30.09.2021 whereby the countervailing duty
was extended temporarily, have worked out
for their period, therefore, no orders with
regard to those notifications are required to be
passed. Such part of the prayer qua these
notifications stand infructuous.”
3.2 The final directions are extracted herein below.
“14. As a result of the above discussion and

reasons, the present petition is allowed in
terms of following order and directions,
(i) The Notification No.1/2022-Customs (CVD)

dated 01.02.2022 issued by respondent no.1
rescinding the countervailing duty is hereby
quashed and set aside.
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C/SCA/19391/2022 ORDER DATED: 29/09/2022
(ii) Respondent no.2 shall immediately proceed

in respect of Sunset review process in relation
to the continuance or otherwise of the
countervailing duty already commenced as per
Notification dated 08.10.2021.
(iii) The exercise of inquiry and investigation

pursuant to Notification dated 08.10.2021,
shall be completed in accordance with the
statutory provisions and rules for determining
about continuation or recurrence of subsidy
and injury to domestic industry in respect of
the product in question.
(iv) Respondent no.2 shall thereupon make

necessary recommendations to respondent
no.1. Thereafter it would be open for the
respondent no.1 Central Government to take
appropriate action and/or decision in
accordance with law at its end.
(v) As the Notification dated 01.02.2022 is set

aside, the original Notification dated
07.09.2017 shall revive and countervailing
duty shall become leviable on the product in
question.
(vi) The Sunset review initiated by Notification

dated 08.10.2021 shall be completed in
accordance with law. (vii) Since the review
process pursuant to Notification dated
08.10.2021 is underway, and is required to be
completed by Respondent no.1- designated
authority as per the directions No.(ii), (iii) and
(vi) herein, in the interregnum, that is from the
date of the Notification dated 01.02.2022, till
the respondent no.1 takes appropriate
decision in review, the levy of countervailing
duty shall continue.
Rule is made absolute in the aforesaid terms. ”
4. Learned Additional Solicitor General in course of hearing
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C/SCA/19391/2022 ORDER DATED: 29/09/2022
today under instructions stated before the court that the

respondent No.1 has decided to challenge the aforementioned
judgment before the Supreme Court, at the same time he also
stated that in the interregnum, the respondent No.2 is in process
of the compliance of the directions and that all endeavors shall
be made to complete the sunset review proceedings on or before
7.10.2022, as directed by the court, in accordance with law.
5. Stand over to 4.10.2022.
(N.V.ANJARIA, J)
(BHARGAV D. KARIA, J)
Manshi
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C/SCA/19391/2022 ORDER DATED: 29/09/2022

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

R/SPECIAL CIVIL APPLICATION NO. 19391 of 2022

CORAM:HONOURABLE MR. JUSTICE N.V.ANJARIA

While learned senior advocate Mr.Mihir Joshi assisted by

2. By filing this petition under Article 226 of the Constitution,

“To direct the Respondent No.2 to comply with

directions of this court by judgment and order

2.1 Interim prayer is asked for as under.

“To direct the Respondent No.2 continue and

3. Special Civil Application No.4495 of 2022 came to be

3.1 The operative directions of the court reads as under.

“11. As the court has held herein that the

11.1 The sequator would be that it would

11.2 It may be true that in view of the

duty is not operational. But when the

11.3 As per direction no.(i) in the succeeding

12. At the same time, the Sunset Review

13. Notifications dated 01.02.2021 and

3.2 The final directions are extracted herein below.

“14. As a result of the above discussion and

(i) The Notification No.1/2022-Customs (CVD)

(ii) Respondent no.2 shall immediately proceed

(iii) The exercise of inquiry and investigation

(iv) Respondent no.2 shall thereupon make

(v) As the Notification dated 01.02.2022 is set

(vi) The Sunset review initiated by Notification

Rule is made absolute in the aforesaid terms. ”

4. Learned Additional Solicitor General in course of hearing

today under instructions stated before the court that the

5. Stand over to 4.10.2022.

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