COMMISSIONER OF CUSTOMS(EXPORT)NHAVASHEV vs M/S.MASCOT INTERNATIONAL

The Supreme Court addressed the applicability of Anti Dumping Duty on flat roll products of stainless steel with widths between 1250 mm to 1280 mm under Notification No. 14/2010-Cus. The Court held that the imposition of duty is valid for products exceeding 1250 mm due to the specified tolerance limits established in the amended Notification 86/2011-Cus. The Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) that the respondents were liable to pay the anti dumping duty for their imported goods.