Supreme Court · 2021 INSC 515 · Decided 21 September 2021
Commissioner of Customs, Pune v. M/S Ballarpur Industries LTD.
- Court
- Supreme Court of India
- Citation
- 2021 INSC 515 · [2021] 9 S.C.R. 177
- Case number
- CIVIL APPEAL No. 5644/2021
- Decided
- 21 September 2021
- Bench
- D.Y. CHANDRACHUD, VIKRAM NATH, HIMA KOHLI (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 111(m), 118(a)
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 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
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