Supreme Court remands case on imported goods for fresh hearing

The Supreme Court allowed the civil appeals, setting aside the lower court orders and remanding the case back to the Tribunal for a fresh hearing. The Tribunal was directed to reassess whether the imported goods qualified as "capital goods." No costs were awarded in this matter.

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The Supreme Court allowed the civil appeals, set aside the orders under appeal, and restored the appeals before the Tribunal to be heard afresh. The Tribunal failed to consider whether the imported goods can be classified as "capital goods." No costs were awarded.

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