Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Styrene Butadiene Rubber Anti-Dumping |
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 – 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 to anti-dumping duty; and (iii) the respondent was liable to pay interest u/s. 28AB and penalty u/s. 112(a) r/w. s.118(a) of the Customs Act 1962 – However, the Customs, Excise & Service Tax Appellate Tribunal (CESAT) came to the conclusion that the show cause notices could not be sustained – Before the Supreme Court, the appellant-Commissioner of Customs contended that the notice to show cause dated 23.05.2006 contained a specific reference to the fact that the test report by the Indian Rubber Manufacturers’ Research Association (IRMRA) dated 06.03.2006 had revealed that the goods were found to be SBR of 1900 series and since the goods originated in Korea R.P. they were subject to anti-dumping duty and a similar averment was contained in the show cause notice dated 30.05.2006 – Further, the test reports of the IRMRA which were sought by the respondent also contained a similar finding that the goods which were imported were SBR of the 1900 series – Held: The Tribunal has set aside the decision of theCommissioner of Customs on an evidently superficial evaluation of the issues raised in the appeals – The Tribunal came to the conclusion that there is “no whisper of any reason in the show cause notice to disturb the classification” claimed by the importer – This finding is contrary to the record – The show cause notice dated 23.05.2006 clearly states that the goods imported in question were declared as ‘Lutex-701’ in import documents and, as per test report from IRMRA goods were found to be SBR of 1900 Series – Similar allegations were contained in the second show-cause notice – Further, the Commissioner also recorded that the importer had also approached IRMRA independently for testing the samples of Lutex 701 and 780 in their control – A similar finding was arrived at by IRMRA from the samples furnished by the importer – None of these findings were displaced in the order of the Tribunal – The Tribunal has not looked into the merits of the appeals – The findings of the Tribunal are contrary to the record and cannot therefore be sustained – Since, the Tribunal has not considered the case of the respondent in appeal on merits, it would be appropriate to restore the proceedings back to the Tribunal for the purpose – Accordingly, the appeals are allowed and the judgment of the Tribunal is set aside. |
Judge | Hon'ble Dr. Justice D.Y. Chandrachud |
Neutral Citation | 2021 INSC 515 |
Petitioner | Commissioner Of Customs, Pune |
Respondent | M/s Ballarpur Industries Ltd. |
SCR | [2021] 9 S.C.R. 177 |
Judgement Date | 2021-09-21 |
Case Number | 5644 |
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 |