M/S. S.&S. ENTERPRISE vs DESIGNATED AUTHORITY .

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 assessed 'volume' based on value rather than quantity. The Court emphasized that under Section 9A of the Customs Tariff Act, 1975, and Article 5.8 of the GATT, an investigation must be terminated if the volume of dumped imports is less than 3% of total imports, which was not adhered to in this case. Consequently, the Court ruled in favor of the appellant, setting aside the imposition of anti-dumping duty.