Commissioner Of Customs, Chennai vs Adani Export Ltd. & Anr

The Supreme Court upheld the Tribunal's decision to grant duty credit under the Passbook Scheme for imported Vitamin Mixes at a rate of US $ 36 per kg, reversing the Assistant Commissioner's order which set the value at US $ 8.2 per kg. The Court emphasized that the burden of proof lies with the Department to establish the value, and found that the evidence presented by the respondent was credible. The Court reaffirmed the principle that the Tribunal is the final authority on factual matters unless findings are perverse or unsupported by evidence.