M/S. SNEH ENTERPRISES vs COMMNR. OF CUSTOMS, NEW DELHI

The Supreme Court ruled that anti-dumping duty under Section 9A of the Customs Tariff Act, 1975 is applicable at the time goods cross the customs barrier, not at the time of importation. The Court held that the notification issued on 22.5.2002 was valid and applicable, affirming the Customs, Excise and Service Tax Appellate Tribunal's decision that the duty was payable by the appellant. The Court distinguished the case from previous rulings, confirming that the taxable event occurs upon crossing the customs barrier, thus upholding the imposition of the anti-dumping duty.