In Brief
The Supreme Court considered whether the Tribunal properly set aside an anti-dumping duty demand on Styrene Butadiene Rubber imported from Korea. The Customs Department argued the goods fell under tariff heading 4002.19, attracting anti-dumping duty, while the importer claimed they fell under heading 4002.11 (Latex) and were not subject to the duty. The Court found the Tribunal erred by ignoring material evidence: IRMRA laboratory test reports from both the Department and the importer confirmed the goods were SBR of 1900 series with high styrene content. The show cause notice explicitly referenced these findings. The Court held the Tribunal's decision was superficial and contrary to the record, and remanded the matter for a fresh merits determination.
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