In Brief
Steel Authority of India Limited, a steel manufacturer, imported graphite electrodes from China. The Union of India imposed anti-dumping duties on such imports based on a Designated Authority's report concluding margin of dumping between 20-95%. SAIL challenged this before the appellate tribunal (CESTAT), alleging improper determination of normal value and excessive confidentiality. The tribunal dismissed the appeal, finding the Designated Authority's methodology acceptable and no infirmity. SAIL appealed to the Supreme Court under Section 130E(b) of the Customs Act. The Court laid down conditions for admitting appeals under Section 130E(b): the question must directly relate to rate of duty or value determination; involve a substantial question of law; and the tribunal's factually-based conclusion, if possible, should not be reopened merely because another view exists. The Court dismissed the appeal, holding CESTAT's findings were factual and arrived at bona fide within legal parameters, warranting no appellate interference.
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