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 order of confiscation and penalty imposed by the Commissioner of Customs under Sections 113 and 114 of the Customs Act, 1962. The Court found that aluminium grills, made from extruded aluminium, fall within the scope of the DEPB Scheme as they are not separate products but rather fabricated items of extruded aluminium. The Court ruled that the Commissioner was unjustified in his interpretation, thereby allowing the assessee to benefit from the DEPB Scheme.