In Brief
Steel Authority of India Limited challenged an anti-dumping duty imposed on graphite electrodes imported from China. The Appellate Tribunal upheld the Designated Authority's findings on normal value determination and confidentiality. The Supreme Court established that appeals under Section 130E(b) of the Customs Act must satisfy strict conditions: a direct nexus to duty/value determination, a substantial question of law, and deference to tribunal findings arrived at bona fide. The Court held that findings of fact cannot be disturbed merely because another view is possible. The appeal was dismissed for non-satisfaction of admission conditions.
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