JUDGMENT :

Dr. Dhananjaya Y. Chandrachud, J

1. Admit.

2. These appeals by the Commissioner of Customs, Pune arises from a judgment of the Customs, Excise & Service Tax Appellate Tribunal (“CESAT” or the “Tribunal”) dated 27 September 2017. The question of law which has been formulated in the appeals is whether the Tribunal erred in setting aside the demand of anti – dumping duty on the product ‘Styrene Butadiene Rubber’ (“SBR”) classified under the heading 4002 of the First Schedule of the Customs Tariff Act, 1975 and imported from Korea.

3. A show cause notice¹[Show Cause Notice F.No. ICD/Pimp- C'wad/BE-737/05-06 dated 23.05.2006.] dated 23 May 2006 was issued to the respondent covering five Bills of Entry under which the product ‘Lutex -701’ was imported namely:

“(1) Bill of Entry No. 500271 dated 18.03.05;

(2) Bill of Entry No. 500044 dated 03.05.05;

(3) Bill of Entry No. 500110 dated 13.06.05;

(4) Bill of Entry No. 500161 dated 1 7.08.05; and

(5) Bill of entry No. 500162 dated 17.08.05.”

An