Supreme Court upholds Customs Tribunal consent order dismissing Revenue's appeal, citing binding concession.

The Supreme Court upheld the consent order issued by the Customs, Excise, and Gold Appellate Tribunal, New Delhi, dismissing the Revenue's appeal. The Court rejected the Revenue's contention that the concession made before the Tribunal was not binding, citing a previous tribunal judgment in favor of the assessee. An amicus curiae aided the court due to the assessee being unrepresented.

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The Supreme Court dismissed the appeal by the Revenue against a consent order passed by the Customs, Excise and Gold Appellate Tribunal, New Delhi. The appeal was based on an issue covered in favor of the assessee by a previous tribunal judgment. The Court refused to accept the Revenue's argument that the concession made before the Tribunal was not binding. An amicus curiae assisted the court as the assessee was unrepresented.

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