1996 (10) TMI 108 - SCH - Customs

Summary

The Supreme Court set aside the order of the Customs, Excise and Gold (Control) Appellate Tribunal and remanded the matter for further consideration. The appellants were entitled to benefit from a registered contract, but were made liable for Customs duty on imported spares due to de-registration of the contract by Customs authorities. The Court directed the Tribunal to reconsider whether the de-registration by Customs authorities was valid, allowing both parties to present their arguments again. No costs were awarded. (Case citation: 1996 (10) TMI 108 - SC)