Himson Textiles Enginr. Indust. Ltd. vs Commr. Of Customs

The Supreme Court set aside the order of the Customs, Excise and Gold (Control) Appellate Tribunal, holding that the Tribunal erred in applying the ratio of Collector of Customs (Prev.), Ahmedabad v. Essar Gujarat Ltd. to the case at hand, as it was not applicable. The Court restored the appeal for fresh hearing, emphasizing the need to consider the facts of the case and relevant judgments including Union of India v. Mahindra & Mahindra Ltd. and Maruti Udyog Ltd. The appeal was allowed with no order as to costs.