JUDGMENT

TABLE OF CONTENTS

Preface:

Background:

Submissions advanced on behalf of the appellant:

Submissions advanced on behalf of the respondents:

Reasons and Analysis:

Conclusion:

Rajiv Shakdher, J.

PREFACE

1. This is an appeal preferred under Section 130 of the Customs Act, 1962 [in short, "the 1962 Act"] against an interim order dated 01.11.2021 passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi [in short "the Tribunal"].

1.1. Via order dated 01.11.2021, the Tribunal disposed of two (2) interlocutory applications, preferred by the appellant i.e., Dow Chemical International Pvt. Ltd. [hereafter referred to as, "Dow"] and another entity, going by the name Sadara Chemical Company [hereafter referred to as "Sadara"] in their respective appeals instituted before the Tribunal i.e., Appeal nos. AD/50865/2021 and AD/50864/2021.

1.2. Dow and Sadara had sought a stay of the operation of the customs notification dated 05.04.2021 issued by respondent no.1 i.e., Union of India (UOI) through Ministry of Finance, Department of Revenue, and the final findings notification dated 01.09.2020 issued by respondent no.2 i.e., the Designated Authority [in short, "DA