In Brief
The Supreme Court heard appeals by the Commissioner of Customs against a Tribunal's decision that had set aside anti-dumping duty demands on styrene-butadiene rubber (SBR) products imported from Korea. The Tribunal had found the show cause notice contained no basis to challenge the importer's claimed classification as latex under tariff code 40021100. The Court held that the Tribunal's findings were factually wrong: the show cause notice explicitly referenced unchallenged laboratory test reports confirming the goods were SBR 1900 series subject to anti-dumping duty. The Tribunal had failed to consider the merits. The Court set aside the Tribunal's judgment and remanded the case for fresh adjudication on the substantive issues.
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