2009 (1) TMI 54 - SC - Customs

Supreme Court rules on Anti-dumping Duty application, questions Custom Tariff Rule 7 interpretation

The Supreme Court, in a judgment regarding the interpretation of Anti-dumping provisions, decides that the application of Anti-dumping Duty should be ... Interpretation of Section 9A (5) of CTA - Whether the interpretation that Anti-dumping Duty is country specific, rather than exporter specific in consonance with the Rules 12, 15, 17(3), 18, 19(3) and Annexure 1 to Custom Tariff (Identification, Assessment and Collection of ADD on Dumped Articles and For Determination of Injury) Rules - Whether the interpretation placed upon Rule 7 is correct in so far as it diminishes the Rule of confidentiality provided u/r 7 – referred to Larger Bench The Supreme Court judgment, delivered by Dr. Arijit Pasayat and Asok Kumar Ganguly, JJ., pertains to a challenge against an order by the Division Bench of the Delhi High Court regarding the interpretation of Anti-dumping provisions of the Customs Tariff Act, 1975, and the Custom Tariff Rules, 1995. The High Court's decision was influenced by the Reliance Industries Ltd. v. Designated Authority case and the interpretation of Section 9A(5) of the Act as discussed in the Rishiroop Polymers (P) Ltd. v. Designated Authority & Ors. case. The appellant argues that the issues are complex and will have significant implications on both domestic and international business. The Supreme Court, after considering the matter, decides that the interpretation of Anti-dumping Duty as country is specific, rather than exporter-specific, needs to be reviewed. They also raise questions about the correctness of the interpretation of Rule 7 of the Rules, particularly its impact on the confidentiality provisions under Rule 7. The case records are to be presented to the Chief Justice of India for further instructions.