Binding precedent on identical customs dispute leads to allowance of the appeal and leaves refund of duty open.

The Supreme Court treated the controversy as identical to an earlier decision and applied that binding precedent without any fresh distinguishing feature being shown. On that basis, the appeal was allowed in favour of the assessee. The Court also left it open for the assessee to seek refund of the customs duty paid, without deciding the refund claim itself.

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Issues: Whether the appeal was to be allowed on the basis that the controversy stood covered by an earlier decision of the Court, and whether the appellant could seek refund of the customs duty paid.

Analysis: The issue raised in the appeal was accepted to be identical to the one already settled by the Court in an earlier judgment. The appeal was decided by following that binding precedent, without any fresh distinction being shown.

Conclusion: The appeal was allowed in favour of the assessee, and it was left open to seek refund of the customs duty paid.

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