https://www.taxtmi.com/caselaws?id=383369 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. en-us Mon, 15 Jul 2019 00:00:00 +0530 Sun, 21 Jul 2019 07:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383369 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. Case-Laws Customs Mon, 15 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383369