Supreme Court of India

Commissioner of Customs, Bangalore v. M/s. G. M. Exports & Others

Neutral citation
Reported as [2015] 14 S.C.R. 848
Bench A. K. Sikri and R. F. Nariman JJ.
Decided 23 September 2015

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.

3 Supreme Court benches have cited this judgment.

From the headnote

Anti-dumping - Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 - rr.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

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