Supreme Court dismisses appeals, Tribunal declines rectification order, leaving Section 14 Customs Act issue unresolved. No costs awarded.

The Supreme Court dismissed the appeals between the parties, upholding earlier related case orders. The Tribunal declined to issue a rectification order and left unresolved the issue of Section 14 of the Customs Act's applicability to duty-free exports. No costs were awarded in this matter.

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The Supreme Court dismissed the appeals due to earlier orders in related cases between the same parties. No rectification order will be passed by the Tribunal. The point of law on the Customs Act's Section 14 applicability to duty-free exports was left open. No costs were awarded.

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