Journals / Uluslararası Ticaret ve Tahkim Hukuku Dergisi / 2016 / Cilt: 5 - Sayı: 1
INTERREGNUM PERIOD NOT SO TAXING ANYMORE: A COMMENTARY ON THE JUDGEMENT OF THE SUPREME COURT OF INDIA IN G.M. EXPORTS & OTHERS
- Pages
- 265–274
- DOI
- —
Abstract
In one of the landmarks judgments, the Supreme Court of India has interpreted Rule 20 of the Indian Anti-Dumping Rules to hold that anti-dumping duty imposed with respect to imports made during the period between the expiry of the provisional anti-dumping duty and the imposition of the final anti-dumping duty is illegal and invalid. In this regard, the Supreme Court extensively relied on the English and Indian jurisprudence to classify the relationship between international treaty and domestic legislation into four categories. The Supreme Court also took into consideration the text of the European Union's Anti-Dumping Regulation and the United States' Anti-Dumping Manual to interpret Rule 20 of the Indian Anti-Dumping Rules.
Özet
In one of the landmarks judgments, the Supreme Court of India has interpreted Rule 20 of the Indian Anti-Dumping Rules to hold that anti-dumping duty imposed with respect to imports made during the period between the expiry of the provisional anti-dumping duty and the imposition of the final anti-dumping duty is illegal and invalid. In this regard, the Supreme Court extensively relied on the English and Indian jurisprudence to classify the relationship between international treaty and domestic legislation into four categories. The Supreme Court also took into consideration the text of the European Union's Anti-Dumping Regulation and the United States' Anti-Dumping Manual to interpret Rule 20 of the Indian Anti-Dumping Rules.