Supreme Court allows Civil Appeals, remits case to Tribunal for further determination

The Supreme Court allowed the Civil Appeals, setting aside the Customs Tribunal judgment and remitting the case to the Tribunal for further determination on various issues. The Tribunal is directed to decide on matters of limitation, the classification of certain companies as "Dummy Companies," differential duty, and the deductibility of rental charges for vending machines. The Appeals were granted without costs, with the Tribunal instructed to expedite the appeals within nine months.

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The Supreme Court condoned delay and set aside the Customs Tribunal judgment. The case is remitted to the Tribunal for decision on limitation and whether certain companies are "Dummy Companies." The Tribunal must also decide on differential duty and deductibility of rental charges for vending machines. Civil Appeals allowed with no costs. Tribunal requested to expedite the appeals within nine months.

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