Customs Tariff (Identification, Assessment and Collection of Anti‑dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995

The Supreme Court examined whether a final anti‑dumping duty could be levied for the period between the expiry of a provisional duty and the issuance of a final duty notification. The Court held that Rule 20(2)(a) of the Anti‑Dumping Rules must be read in harmony with Rules 13 and 21 and with WTO Agreement Article 10.2…

The case concerned import of Styrene‑Butadiene Rubber (SBR) of the 1900 series, which the importer M/s Ballarpur Industries Ltd. declared as ‘Lutex‑701’ and ‘Lutex‑780’ in its Bills of Entry. The Commissioner of Customs issued show‑cause notices alleging mis‑declaration and demanding confiscation, anti‑dumping duty, in…

The Steel Authority of India, a public sector steel manufacturer, imported graphite electrodes from China and challenged a notification imposing anti‑dumping duty on such imports. The challenge was dismissed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which upheld the Designated Authority's metho…

The case concerned the levy of anti‑dumping duty on imports of Acrylonitrile‑Butadiene‑Rubber (NBR) from Korea. The original notification imposing the duty was extended by a five‑year notification dated 02‑01‑2009, which expired on 01‑01‑2014. A third sunset‑review was initiated on 31‑12‑2013, and the Government issued…

The Automotive Tyre Manufacturers Association (ATMA) and its members imported Nylon Tyre Cord Fabric and sought relief from an anti‑dumping duty imposed on imports from China under the Customs Tariff Act, 1975. The Designated Authority (DA) investigated, issued provisional duty, and later, after a change of officer, re…

M/s. Jaswal Neco Ltd., a pig‑iron manufacturer, imported low‑ash metallurgical coke between June and August 1998 under export‑obligation exemptions. It failed to fulfill the export condition and was assessed a demand of Rs 7.21 crore comprising basic customs duty, special customs duty, special additional duty, and anti…