Collector Of Customs, Indore vs Shree Synthetics

The Supreme Court addressed whether the judgment in Union of India v. Solar Pesticides Pvt. Ltd. applied to the current dispute regarding customs duties. The Court rejected the assessee's argument that the Solar Pesticides precedent required reconsideration in light of Bhadradialam Paperboards Ltd. v. Govt. of A.P. Consequently, the matter was remanded to the Tribunal to determine if the burden of the duty was passed on to the consumer.