Supreme Court of India
Commissioner of Customs, Pune v. M/s Ballarpur Industries Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the considered view that it would be appropriate to restore the proceedings back to the Tribunal for the purpose.
Judgment, page 12
From the headnote
Anti-Dumping – Demand of anti-dumping duty on the product ‘Styrene Butadiene Rubber’ (SBR) – Two show cause notices dated 23.05.2006 and 30.06.2006 were issued to the respondent alleging that it had mis-declared its goods as ‘Lutex-701’ and ‘Lutex-780’, and they were goods SBR of 1900 series on which anti-dumping duty was leviable – Goods were confiscated and anti-dumping duty, besides the levy of interest and penalty were imposed – The Commissioner of Customs held that: (i) the goods were leviable to confiscation in terms of s. 111(m) of the Customs Act 1962; (ii) the goods were chargeable…
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