Case Law Details
Owens-Corning (India) Private Limited & Ors. Vs Union of India (Bombay High Court)
The Bombay High Court considered a writ petition seeking directions to the Central Government to undertake provisional assessment of imports following the final findings and recommendation dated 8 September 2025 of the Designated Authority for imposition of Anti-Dumping Duty (ADD) on the subject goods. The petitioners contended that despite the recommendation, no action had been taken by the Central Government, including provisional assessment of imports. They also relied on similar writ petitions pending before the Delhi, Gujarat, and Madras High Courts, where notices had been issued on comparable prayers.
The High Court issued notice to Respondent Nos. 1 and 2, made it returnable on 3 August 2026, and directed the respondents to file their reply and show cause as to why ad-interim relief should not be granted. The Court clarified that the pendency of the writ petition would not prevent the concerned authorities from taking appropriate action, including carrying out provisional assessment of imports. The respondents were directed to file their reply within three weeks after serving an advance copy to the petitioners. The matter was directed to be listed on 3 August 2026 along with Writ Petition (L) No. 20307 of 2026.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
Section 9A of the Customs Tariff Act, 1975 read with Rule 18 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, empowers the Central Government to impose Anti-Dumping Duty where the export price of an article is less than its normal value. The said legislation is intended to protect the interests of the domestic industry from unfair trade practices. The case of the Petitioner is that despite complaints lodged before the concerned Authorities, no action has been taken till today.
2. Mr. Prateek Seksaria, learned senior Counsel for the Petitioners submits that despite the final findings of the Designated Authority recorded on 8th September 2025 and the recommendations made therein for imposition of Anti-Dumping Duty on the import of the subject goods, no action has been taken by the Central Government, even by way of making provisional assessment of imports of the subject goods from foreign countries. As such, the present Writ Petition has been filed inter-alia seeking appropriate directions on the Respondents to make provisional assessment of import duty.
3. Mr. Seksaria further submits that, the similar Writ Petitions, raising identical issues, have been admitted by the different High Courts, wherein notices have been issued on prayers seeking provisional assessment of imports. In support of the aforesaid submissions, copies of the Orders passed by the High Courts of Judicature at Delhi, Gujarat and Madras have been produced before us.
4. Issue notice to the Respondent Nos. 1 and 2, returnable on 3rd August, 2026.
5. The Petitioners shall furnish copies of the Writ Petition to the Registry for issuance of Court notice to the Respondents.
6. Having regard to the facts and circumstances of the case, we direct the Respondents to file their reply, and show cause as to why, ad-interim relief in terms of prayer clause (e) should not be granted.
7. We make it clear that the pendency of the Writ Petition shall not constitute a bar for the concerned authorities to take appropriate action in this matter, including carrying out provisional assessment of imports.
8. The Respondents to file reply within a period of three weeks, by serving advance copy to the other side.
9. Matter be listed again on 3rd August 2026 at 3.00 p.m. as a fixed item. List along with Writ Petition (L) No. 20307 of 2026.
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