SNEH ENTERPRISES Vs. COMMISSIONER OF CUSTOMS NEW DELHI
LAWS(SC)-2006-9-18
SUPREME COURT OF INDIA
Decided on September 08,2006

SNEH ENTERPRISES Appellant
VERSUS
COMMR. OF CUSTOMS, NEW DELHI Respondents


Referred Judgements :-

KIRAN SPINNING MILLS V. COLLECTOR OF CUSTOMS [REFERRED TO]
SURANA STEELS PRIVATE LIMITED VS. DEPUTY COMMISSIONER OF INCOME TAX [REFERRED TO]
NAGPUR IMPROVEMENT TRUST VS. VASANTRAO [REFERRED TO]
KANAK VS. U P AVAS EVAM VIKAS PARISHAD [REFERRED TO]



Cited Judgements :-

COMMISSIONER OF CENTRAL EXCISE CHENNAI VS. CHENNAI PETROLEUM CORPN LTD [LAWS(SC)-2007-4-66] [REFERRED TO]
SURESH KHULLAR VS. VIJAY KUMAR KHULLAR [LAWS(DLH)-2007-8-196] [REFERRED TO]
NEW INDIA ASSURANCE CO LTD VS. BIMAN PRASAD BARKAKATI [LAWS(GAU)-2008-2-44] [REFERRED TO]
K B MADHAVAN VS. SUB REGISTRAR [LAWS(KER)-2010-4-3] [REFERRED TO]
BALLARPUR PAPER INDUSTRIES VS. STATE OF MAHARASHTRA [LAWS(BOM)-2008-8-3] [REFERRED TO]
R PERIYASAMY VS. THIRU K ALLAUDIN [LAWS(MAD)-2008-8-187] [REFERRED TO]
NARINDER PAL KAUR CHAWLA VS. MANJEET SINGH CHAWLA [LAWS(DLH)-2007-9-332] [REFERRED TO]
BIHAR SUGAR MILLS ASSOCIATION VS. STATE OF BIHAR [LAWS(PAT)-2009-9-8] [REFERRED TO]
DECCAN CHRONICLES HOLDINGS LTD VS. UNION OF INDIA [LAWS(MAD)-2014-5-8] [REFERRED TO]
COMMISSIONER OF CUSTOM, ICD, NEW DELHI VS. M/S. CHANDRA PRABHU INTERNATIONAL LTD. [LAWS(DLH)-2014-3-305] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. GOEL BUILDERS [LAWS(ALL)-2010-5-334] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. JOLLY FANTASY WORLD LTD. [LAWS(GJH)-2015-3-195] [REFERRED TO]
AMI PIGMENTS PVT LTD VS. STATE OF GUJARAT THR SECRETARY [LAWS(GJH)-2010-2-366] [REFERRED TO]
LARSEN AND TOUBRO LTD. VS. STATE OF ANDHRA PRADESH AND ORS. [LAWS(APH)-2015-9-16] [REFERRED TO]
J SRINIVASA RAO VS. GOVT OF A P [LAWS(SC)-2006-11-92] [REFERRED TO]
MAHIM PATRAM PRIVATE LTD VS. UNION OF INDIA [LAWS(SC)-2007-2-62] [REFERRED TO]
MANISH MAHESHWARI VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(SC)-2007-2-63] [REFERRED TO]
PURNENDU MUKHOPADHYAY VS. V K KAPOOR [LAWS(SC)-2007-10-75] [REFERRED TO]
COMMISSIONER OF INCOME TAX XIII VS. RADHEY SHYAM BANSAL [LAWS(DLH)-2011-5-220] [REFERRED TO]
SAVESH KUMAR AGARWAL VS. UNION OF INDIA [LAWS(ALL)-2011-11-84] [REFERRED TO]
STATE OF ANDHRA PRADESH REP BY THE STATE REPRESENTATIVE HYDERABAD VS. SEVEN HILLS CONSTRTUCTONS PENUMANTRA W.G. DIST [LAWS(APH)-2011-11-116] [REFERRED TO]
SAMIR GHOSH VS. STATE OF TRIPURA [LAWS(GAU)-2010-9-45] [REFERRED TO]
JOINT COMMISSIONER OF INCOME TAX COMPANY CIRCLE 1 MADURAI VS. THIAGARAJAR MILLS P LTD KAPPALUR MADURAI [LAWS(MAD)-2012-1-266] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. INTERCONTINENTAL TRADING & INVESTMENT CO.LTD [LAWS(DLH)-2013-1-12] [REFERRED TO]
Shivalik Reclamations Pvt. Ltd,Shree Ram Kamal Industries,Kailash Chandra Lodha VS. Union' of India [LAWS(JHAR)-2010-11-43] [REFERRED TO]
M/S. DECCAN CHRONICLES HOLDINGS LIMITED REP. BY ITS ASSISTANT GENERAL MANAGER, R. GURUPRASAD ORS. ETC. ETC. VS. THE UNION OF INDIA, REPRESENTED BY ITS JOINT SECRETARY, RESERVE BANK OF INDIA, REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR AND CANARA BAN [LAWS(MAD)-2014-8-187] [REFERRED TO]
THIRD MEMBER ON REFERENCE : SHRI M.V. RAVINDRAN, MEMBER (J) MAJORITY ORDER : MS. ARCHANA WADHWA, MEMBER (J) AND SHRI B.S.V. MURTHY, MEMBER (T) VS. COMMISSIONER OF CENTRAL EXCISE, VADODARA [LAWS(CE)-2011-9-17] [REFERRED TO]
HOUSING & DEV. CORPORATION LTD. (HUDCO) VS. C.S.T., AHMEDABAD [LAWS(CE)-2011-11-57] [REFERRED TO]
LOREAL INDIA PVT. LTD. VS. COMMR. OF C. EX. [LAWS(CE)-2014-6-32] [REFERRED TO]
GUJARAT STATE FERTILIZERS & CHEMICALS LTD. VS. CCE [LAWS(CE)-2014-8-10] [REFERRED TO]
DOW AGROSCIENCES INDIA PVT. LTD. VS. COMMISSIONER OF CUS., MUMBAI [LAWS(CE)-2011-5-61] [REFERRED TO]
DYNA ENTERPRISES VS. THE COMMISSIONER OF CUSTOMS [LAWS(CE)-2007-4-312] [REFERRED TO]
VVF (INDIA) LTD. VS. COMMISSIONER OF CUSTOMS, KANDLA [LAWS(CE)-2014-12-15] [REFERRED TO]
D. MAHESH KUMAR VS. STATE OF TELANGANA [LAWS(APH)-2016-11-7] [REFERRED TO]
BHARAT PETROLEUM CORPORATION LTD. VS. STATE OF RAJASTHAN [LAWS(RAJ)-2011-4-126] [REFERRED TO]
MADHUCON PROJECTS LIMITED AND ORS VS. CUSTOMS, EXCISE AND SERVICE TAX SETTLEMENT COMMISS [LAWS(APH)-2016-6-53] [REFERRED]
RAKESH CHAUHAN VS. STATE [LAWS(DLH)-2006-11-319] [REFERRED]
SREE MAA MULTIPURPOSE COOPERATIVE SOCIETY VS. STATE OF TRIPURA; COMMISSIONER OF SALE TAX; SUPERINTENDENT OF TAXES [LAWS(TRIP)-2014-6-70] [REFERRED]
SANTOGEN TEXTILE MILLS LTD. VS. COMMISSIONER OF C. EX., NAVI MUMBAI, (BOMBAY)(DB) [LAWS(BOM)-2017-1-236] [REFERRED TO]
COMMR. OF C. EX., AHMEDABAD-I VS. BALKRISHNA TEXTILES MILLS PVT. LTD. [LAWS(GJH)-2016-2-352] [REFERRED TO]
COMMISSIONER OF INCOME TAX(CENTRAL) VS. P PREMKUMAR [LAWS(KER)-2017-10-166] [REFERRED TO]
P A JOSE VS. UNION OF INDIA [LAWS(KER)-2018-7-662] [REFERRED TO]
STATE OF U P GHRU DY COMMISSIONER STAMP, AGRA VS. CHIEF CONTROLLING REVENUE AUTHORITY & ANOTHER [LAWS(ALL)-2018-2-617] [REFERRED TO]
LAKSHADWEEP DEVELOPMENT CORPORATION LTD G 406 VS. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS) KOCHI [LAWS(KER)-2018-12-184] [REFERRED TO]
PANDURANG GANPATI CHAUGULE VS. VISHWASRAO PATIL MURGUD SAHAKARI BANK LIMITED [LAWS(SC)-2020-5-2] [REFERRED TO]
SANGEETHA JEWELLERS VS. DEPUTY ASSISTANT COMMISSIONER (ST)-1 [LAWS(APH)-2020-10-91] [REFERRED TO]


JUDGEMENT

- (1.)Sealed maintenance free lead acid batteries manufactured in Taiwan for being used in Uninterrupted Power Supply (UPS) were imported by the appellant at Mumbai on 16.4.2002. The goods were trans-shipped from Mumbai to Delhi. The Bill of Entry, however, was filed by the appellant with the customs authorities at Delhi on 22.5.2002.
(2.)Anti-dumping duty, indisputably, can be levied on issuance of a notification by the Central Government in terms of Section 9A of the Customs Tariff Act, 1975 (for short, 'the Act'). The said provision reads thus :
"9A. Anti-dumping duty.- (1) Where any article is exported from any country or territory (hereafter in this section referred to as the exporting country or territory) to India at less than its normal value, then, upon the importation of such articles into India, the Central Government may, by notification in the Official Gazette, impose, -

(a) if the articles is not otherwise chargeable with duty under the provisions of this Act, a duty; or

(b) if the article is otherwise so chargeable, an additional duty, not exceeding the margin of dumping in relation to such article;"

(3.)The Central Government, in exercise of its power thereunder, issued a notification on 22.5.2002 on lead acid batteries, originating in or exported, inter alia8 from Taiwan, Singapore and Hong Kong. The respondents, relying on or on the basis of the said notification directed payment of anti- dumping duty on the said imported goods by the appellant.


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