Supreme Court of India · 2021-09-21
COMMISSIONER OF CUSTOMS PUNE vs M/S BALLARPUR INDUSTRIES LTD.
- Citation / case number
- SC 2019/14803
- Court
- Supreme Court of India
- Petitioner
- COMMISSIONER OF CUSTOMS PUNE
- Respondent
- M/S BALLARPUR INDUSTRIES LTD.
- Author
- HON'BLE THE CHIEF JUSTICE
- Bench
- HON'BLE THE CHIEF JUSTICE, HON'BLE MR. JUSTICE VIKRAM NATH, HON'BLE MRS. JUSTICE B.V. NAGARATHNA
Judgment text excerpt
The Supreme Court addressed the appeals by the Commissioner of Customs regarding the Tribunal's decision to set aside the demand for anti-dumping duty on Styrene Butadiene Rubber (SBR) imported from Korea. The court examined the classification of the product under the Customs Tariff Act and the validity of the show cause notices issued for mis-declaration. Ultimately, the court upheld the Tribunal's ruling, affirming that the demand for anti-dumping duty was not justified.