2018 (9) TMI 1877 - SCH - Customs

Imposition of CV duty and AD duty - injury margin - HELD THAT - It is seen that the CV duty and AD duty put together did not exceed the injury margin though the dumping margin is higher. The same principle of Lesser Duty Rule is followed in India also. As such, there is no infirmity in the final findings of the DA and Customs Notification imposing CV duty with reference to subsidy on the subject goods - appeal dismissed.

Summary

The Supreme Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal regarding the imposition of Countervailing Duty (CV duty) and Anti-Dumping (AD) duty on subject goods. The court found that the duties imposed did not exceed the injury margin, following the principle of Lesser Duty Rule. The appeal was dismissed, and any pending applications were also disposed of.