Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Anti-dumping - Customs Tariff (Identification 21 and 13 1995 - rr.20 Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | Anti-dumping — Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - 17.20, 21 and 13 — Levy of anti-dumping duty during the interregnum between the expiry of a provisional duty’ notification and the imposition of final anti-dumping duty — Whether anti-dumping duty imposed with respect to imports made during the period between the expiry of the provisional anti-dumping duty and the imposition of the final anti- dumping duty is legal and valid — Held: Correct construction of r.20 of the Rules is determinative of the question raised herein — Sub-rule (2)(a) of r.20 enables the levy of a final anti-dumping duty from the date of imposition of a provisional duty so as to convert the provisional measure into a final measure, or so as to take within its ken the provisional anti- dumping duty already imposed — The final anti-dumping duty only incorporates the provisional anti-dumping duty within itself, but in the manner provided by r.13 — Thus, such incorporation can only be the period upto which the provisional duty can be levied and not beyond — Thus understood, it is clear that both literally, and in keeping with the object sought to be achieved — that is the making of laws in conformity with the WTO Agreement, there can be no levy of anti-dumping duty in the “gap” or interregnum period between the lapse of the provisional duty and the imposition of the final duty — Such interpretation makes it clear that clause 10.2 of the WTO Agreement is reproduced in the same sense though not in the same form in sub-rule (2)(a) — The same result therefore as is envisaged in clause 10.2 is achieved by the said construction — that is anti-dumping duty — may be levied retroactively for the period for which provisional measures have been applied -The said construction is in consonance with the principles that the WTO Agreement is - intended to be applied by the various signatory nations in a uniform manner — This can only be done by construing the language of s.9A read with the Rules in the same sense as that of the WTO Agreement — .21, in turn, is made to carry out what is stated in clause 10.3 of the WTO Agreement — r.21(2) echoes what is already found in s.9A(2) — If provisional anti-dumping duty is found to be higher than the final anti- dumping duty, the differential shall be refunded to the importer. — But sub-rule (1) goes a step further and states that if the anti-dumping duty finally imposed is higher than the provisional duty already imposed and collected, the differential shail not be collected from the importer — If the revenue were right, despite the fact that such differential cannot be collected from the importer under r.21(1) for the period that the provisional duty notification is in force, during the interregnum period, the full amount of final duty is liable to be recovered from the importer — This would turn r.21(1) on its head and result in an absurdity — r.21(1) also answers the contention of the Revenue that the object of anti-dumping laws would be defeated if it were found that dumping and material injury having been found, yet no anti-dumping duty can be levied — Customs Tariff Act - s.9A — General Agreement on Tariffs and Trade (GATT) — Art. VI— European Community Council Regulation No. 1225 of 2009 dated 30.11.2009. International Law— Treaty obligations - How domestic legislation must be construed when it is made in furtherance of an international treaty - Held: (1) Article 51(c) of the Constitution is a Directive Principle of State Policy which States that the State shall endeavour to foster respect for international law and treaty obligations — As a result, rules of international law which are not contrary to domestic law are followed by the courts in this country — This is a situation in which there is an international treaty to which India is not a “signatory or general rules of international law are made applicable — It is in this situation that if there happens to be a conflict between domestic law and international law, domestic law will prevail — (2) In a situation where India is a signatory nation to an international treaty, and a statute is passed pursuant to the said treaty, it is a legitimate aid to the construction of the provisions of such statute that are vague or ambiguous to have recourse to the terms of the treaty to resolve such ambiguity in favour of a meaning that is consistent with the provisions of the treaty — (3) In a situation where India is a signatory nation to an international treaty, and a statute is made in furtherance of such treaty, a purposive rather than a narrow literal construction of such statute is preferred ~ The interpretation of such a statute Should be construed on broad principles of general acceptance rather than earlier domestic precedents, being intended to carry out treaty obligations, and not to be inconsistent with them — (4) Ina situation in which India is a signatory nation to an international treaty, and a Statute is made to enforce a treaty obligation, and if there be any difference between the language of such statute and a corresponding provision of the treaty, the statutory language should be construed in the same sense as that of the treaty ~ This is for the reason that in such cases what is sought to be achieved by the international treaty is a uniform international code of law which is to be applied by the courts of all the signatory nations in a manner that leads to the same result in all the signatory nations ~ Directive Principle of State Policy — Constitution of India — Art.51(c). |
Judge | Hon'ble Mr. Justice R.F. Nariman |
Neutral Citation | 2015 INSC 693 |
Petitioner | Commissioner Of Customs, Bangalore |
Respondent | M/s. G. M. Exports & Others |
SCR | [2015] 14 S.C.R. 848 |
Judgement Date | 2015-09-23 |
Case Number | 3889 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |