Customs classification dispute over electrical resistance alloy and stainless steel resolved in favour of the importer after Revenue failed to controvert its stand.

The dispute concerned whether electrical resistance alloy could be treated as stainless steel for customs purposes. The Court proceeded on the basis that the Revenue had accepted the appellant's stand because it was repeatedly given time over several years to obtain instructions but produced none, while the appellant's Bills of Entry supported that position. On that basis, the appeal was allowed, the impugned judgment and order were set aside, and consequential reliefs and costs were granted to the appellant.

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Issues: Whether the civil appeal should be allowed on the basis that the Revenue had accepted the appellant's stand that electrical resistance alloy is not stainless steel.

Analysis: The Revenue was repeatedly afforded time over several years to obtain instructions on the issue, but no instructions were produced. In view of the long failure to controvert the appellant's asserted stand, and the supporting Bills of Entry produced, the Court proceeded on the basis that the Revenue had accepted that electrical resistance alloy is not stainless steel.

Conclusion: The appeal was allowed and the judgment and order under appeal were set aside, with consequential reliefs and costs in favour of the appellant.

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