Supreme Court of India
Commissioner of Customs, Pune v. M/s Ballarpur Industries Ltd.
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.
What the Court ordered
For the reasons recorded here under, I am not persuaded by these arguments of the said Importer.
Judgment, page 11
From the headnote
Anti-Dumping – Demand of anti-dumping duty on the product ‘Styrene Butadiene Rubber’ (SBR) – Two show cause noti ces dated 23.05.2006 and 30.06.2006 were issued to the respondent al leging that it had mis-declared its goods as ‘Lutex-701’ and ‘Lutex-780’, and they were goods SBR of 1900 series on which ant i-dumping duty was leviable – Goods were confiscated and anti-dumping duty, besides the levy of interest and penalty were impos ed – The Commissioner of Customs held that: (i) the goods were lev iable to confiscation in terms of s. 111(m) of the Customs Act 1962 ; (ii) the goods were
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