M/S. S & S. Enterprise vs Designated Authority & Ors

The Supreme Court held that the interpretation of Rule 14(d) of the Customs Tariff (Anti-Dumping Duty on Dumped Articles and for Determination of Injuries) Rules, 1995, by the Designated Authority and the Tribunal was incorrect, as it improperly considered the value of imports rather than the volume. The Court emphasized that under Section 9A of the Customs Tariff Act, 1975, a negligible quantity of imports, defined as less than 3%, should lead to immediate termination of the investigation. Consequently, the imposition of anti-dumping duty was deemed unjustified, and the appeal was allowed, overturning the Tribunal's decision.