Daulat Ram Industries vs Collector Of Customs, New Delhi

The Supreme Court allowed the civil appeal, setting aside the lower court's judgment, based on the established fact that the Revenue had accepted the appellant's contention that electrical resistance alloy is not stainless steel. The Court noted that despite multiple adjournments over four and a half years, the Revenue failed to provide instructions to contest this claim. Consequently, the Court assumed the appellant's assertion to be correct and ordered the respondents to pay costs to the appellants.