COMMNR. OF CUSTOMS, BANGALORE vs M/S. G.M. EXPORTS .

The Supreme Court addressed the legality of anti-dumping duties imposed on imports made between the expiry of provisional duties and the imposition of final duties, referencing Article VI of the General Agreement on Tariffs and Trade (GATT). The Court held that such duties are valid if they align with the provisions of GATT and the corresponding WTO Agreement. The judgment affirmed the preponderant view of the Bombay and Kerala High Courts, thereby upholding the imposition of anti-dumping duties in the specified context.