Supreme Court of India

Commissioner of Customs (export) Nhava Sheva v. M/s. Mascot International

Neutral citation
Reported as [2017] 6 S.C.R. 331
Bench A. K. Sikri and Ashok Bhushan JJ.
Decided 3 July 2017

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.

From the headnote

Anti dumping duty - Flat roll product of stainless steel - Respondent imported the subject goods and the width thereof was more than 1250 mm but less than 1300 mm - Claim for exemption from payment of anti dumping duty under Notification No. 14120 I 0- Cus., dated 20.02.2010 as amended by Notification 8612011-Cus, dated 06.09.2011 - Held: Jn terms of Notification dated 06.09.2011 if width is between 1251 mm to 1280 mm, the anti dumping duty is payable - However, where goods sought to be imported were not cleared and were re-exported, the question of anti dumping duty would not arise -

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