COMMISSIONER OF CUSTOMS (EXPORT) NHAVA SHEVA versus M/S. MASCOT INTERNATIONAL

Citation: [2017] 6 S.C.R. 331 · Decided: 03-07-2017 · Supreme Court of India · Bench: A.K. SIKRI · Disposal: Disposed off
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Judgment (excerpt)

[2017] 6 S.C.R. 331 
COMMISSIONER OF CUSTOMS (EXPORT) NHAVA SHEVA 
A 
v. 
M/S. MASCOT INTERNATIONAL 
(CivilAppealNo.10483 of2013) 
JULY03, 2017 
[A. K. SIKRI AND ASHOK BHUSHAN, JJ.] 
B 
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 
C 
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 
D 
would not arise - Notification No. 1412010-Cus., dated 20.02.2010 
and Notification 86/2011-Cus, dated 06.09.2011. 
Disposing of the appeals, the Court 
HELD: 1. In view of Notification dated 06.09.2011, 
tolerance level of + 30 mm is to be taken into account. In this 
manner, if the width is between 1251 mm to 1280 mm, the anti 
dumping duty would be payable as per the Notification. The 
imports were of the period after the issuance of the Notification 
dated 06.09.2011 and the width of their product was bet~en 
.1251 mm to 1280 mm. These imports were, therefore, clearly 
liable for anti dumping duty. The CESTAT while deciding the 
appeal in favour of the respondents did not consider the impact 
of review Notification dated 06.09.2011 in its proper prospects. 
[Para 6] [334-C-D) 
' 
E 
F 
2. In case of those goods which are sought to be imported G 
but are not cleared and are re-exported, the question of payment 
of any anti dumping duty would not arise. The CESTAT took into 
consideration this ground while setting aside the demand of anti 
dumping duty and rightly allowed the appeal of the respondents. 
[Para 7] (334-F] 
331 
H 
332 
A 
B 
SUPREME COURT REPORTS 
[2017] 6 S.C.R. 
CIVIL APPELLATE JURISDICTION : Civil Appeal No. I 0483 
of2013. 
From the Judgment and Order dated 03.04.2013 of the Customs, 
Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai, 
in Appeal No. C/85087/13. 
WITH 
C. A. Nos.2407-2408 of2014. 
Maninder Singh, ASG, Ms. Nisha Bagchi, P. K. Mullick, B. Krishna 
Prasad, Advs. for the Appellants. 
C 
Kuna! Verma, Yogandhera P. Jha, Ms. Priyanka Ashok, Ashish 
Batra, Nikhil Jain, Advs. for the Respondent. 
The Judgment of the Court was delivered by 
A. K. SIKRI, J. 
D 
CIVIL APPEAL NOiS). 10483/2013 
E 
I. The following substantial question of law has arisen in these 
appeals for determination by this Court: 
"Whether Anti Dumping Duty is applicable on flat roll product of 
stainless steel having width between 1250 mm to 1280 mm under 
Notification No. 14/2010-Cus., dated20.02.2010 as amended by 
Notification 86/2011-Cus, dated 06.09.2011 ?" 
2. The factual matrix WHICH is required to be noted for 
determination of the aforesaid question is in narrow campus and, 
therefore, the facts which have no bearing on the aforesaid issue are 
F 
avoided. The material facts which need to be noted are that vide 
Notification No. 14/2010-Cus.,dated20.02.2010 anti dumping duty was 
imposed by the Central Government on certain goods imported from 
some specified countries which included cold-rolled flat products of 
stainless steel of width of 600 mm up to 1250 mm of all series with a 
G 
thickness ofupto 4 mm and the subject matter thereof, as per the said 
H 
Notification, was as under: 
"Subject: Anti-dumping (Mid-term Review) investigation limited 
to the product scope of definitive Anti-dumping Duty imposed on 
Cold-Rolled Flat Products of Stainless Steel of the width of600mm 
upto 1250 mm ofall series fortherworked then Cold Rolled (cold 
COMMISSIONER OF CUSTOMS (EXPORT) NHAVA SHEVA v. 
333 
MIS. MASCOT INTERNATIONAL [A. K. SIKRI, J.] 
reduced) with a thickness of up to 4 mm, originating in or exported 
A 
from China PR, Japan, Korea, European Union, South Africa, 
Taiwan, Thailand and USA- Final Findings." 
3. This mid-term review was at the instance of the indigenious 
industry and in the representation submitted by it, it was pointed out that 
the deisgnated authority had restricted the width of the subject goods in 
the original investigation to 1250 mm. While doing so, no tolerance was 
prescribed. It is stated that no engineering product can be produced to 
the exact dimenions without any tolerance. It was further pointed out
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