Commnr. Of Customs, Bangalore vs M/S. G.M. Exports & Ors

The Supreme Court addressed the legality of imposing anti-dumping duties on imports made between the expiry of provisional duties and the imposition of final duties. The Court held that such imposition is valid under the provisions of Article VI of the General Agreement on Tariffs and Trade (GATT) and the Agreement on Implementation of Article VI of GATT 1994. The judgment affirmed the preponderant view of the Bombay and Kerala High Courts, thereby upholding the legality of the anti-dumping duties in question.