The apex Court had recently upheld the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in an anti-dumping case, which favored importers of cold rolled stainless steel of certain specifications. The domestic industries had made representations to the respective authorities that some firms were hiding specifications of the goods imported from different countries like China, Japan, Taiwan, and the European Union.
Another notification was issued to fill the gap. This was questioned by the importers before the CESTAT. It allowed exemption from the duty. It led to the appeal before the Supreme Court, Commissioner of Customs Duty (Exports) vs. M/s Mascot International.