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MADRAS HIGH COURT DIRECTS PROVISIONAL ASSESSMENT OF IMPORTS PENDING ANTI-DUMPING WRIT PETITIONS
Decision dated 27th July 2026
Pursuant to the writ petitions filed before the Hon'ble Madras High Court challenging the failure of the Central Government to impose anti-dumping duties despite the Directorate General of Trade Remedies issuing affirmative final findings, the Hon'ble High Court of Madras has granted interim relief.
The Union of India argued that the writ petitions were not maintainable since the Competent Authority had already decided not to impose anti-dumping duty and further relied upon the Supreme Court's order to contend that similar interim directions of provisional assessment issued by various High Courts had been kept in abeyance. The High Court rejected this contention, observing that the Supreme Court had only put in abeyance the order directing the collection of provisional anti-dumping duty and not the order of the provisional assessment. The High Court noted that challenges to such interim orders of provisional assessment had already been dismissed by the Supreme court.
The High Court relied on its earlier decision dated 30th August 2022, where a Coordinate Bench had directed provisional assessment of imports in a similar anti-dumping dispute despite the Central Government rejecting the Designated Authority's recommendation. The Court held that such rejection does not render the writ petitions non-maintainable at the interim stage and declined to accept the Union's preliminary objection in light of the earlier precedent.
In view of the above, the Hon’ble Court held that the petitioners had made a prima facie case, thus, the Court directed the customs authorities to undertake provisional assessment of imports of the subject goods. The Court observed that such a direction would place importers on notice that anti-dumping duty may ultimately be imposed, while ensuring that the necessary import data is preserved for quantification of liability should the petitioners succeed in the writ petitions.
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