Commnr. Of Customs, New Delhi vs M/S. Caryaire Equipment India Pvt. Ltd

The Supreme Court upheld the Tribunal's decision to set aside the Commissioner's order of confiscation and penalty under Sections 113 and 114 of the Customs Act, 1962. The Court found that aluminium grills, made from extruded aluminium, qualify as extruded aluminium products under Entry 7 of the DEPB Scheme. The Court held that the Commissioner was unjustified in denying the benefit of the scheme, affirming the Tribunal's interpretation that fabricated items from extruded aluminium are included within the ambit of the scheme.