1991 (9) TMI 95 - SC - Customs

Summary

The Supreme Court allowed the appeal, directing the respondent to charge duty from the appellant on caustic soda at the same rate as charged from another importer. The Court found the appellant entitled to the same treatment as the other importer and ordered any excess amount paid by the appellant to be refunded within two months. The decision is not to be treated as a precedent, and no costs were awarded.