2016 (6) TMI 143 - SCH - Customs

Leviability of Custom duty - High Court refused to interfere with the findings of the Tribunal that goods which were totally unsuitable and rejected as waste were received by the manufacturer and put to use including those damaged during transit and therefore on the damaged goods, which could not be put to any further use, no custom duty was payable - Apex Court dismissed the appeal being bereft of any merit

Summary

The Supreme Court upheld the High Court's decision that no customs duty was payable on damaged goods that were unsuitable and rejected as waste but still received and put to use by the manufacturer. The appeal was dismissed as it lacked merit.