COMMNR. OF CUSTOMS, CHENNAI vs ADANI EXPORTS LTD

The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal allowing duty credit for Vitamin Mixes at US $ 36 per kg under the Passbook Scheme, reversing the Assistant Commissioner's valuation of US $ 8.2 per kg. The Court found that the Tribunal correctly assessed the evidence and did not shift the burden of proof onto the Department. The ruling emphasized the Tribunal's role as the final fact-finding authority, citing precedent from Collector of Customs, Bombay vs. Swastic Woolens (1988) and West Bengal Electricity Regulatory Commission vs. CESC Ltd. (2002).