M/S.SURYA FOODS THROUGH ITS MANAGING DIRECTOR SHRI SHEKHAR AGGARWAL vs COMMISSIONER OF CUSTOMS — C.A. No. 6395/2009

Case Summary: Surya Foods v. Commissioner of Customs (C.A. No. 6395/2009) Outcome: The Supreme Court modified the impugned order and remanded the matter to CESTAT (Customs, Excise & Service Tax Appellate Tribunal) for a final decision on the product classification issue. The Court held that CESTAT, having appropriate jurisdiction and powers, should have decided the classification matter after examining additional evidence, rather than remanding it to the Commissioner. All appeals and pending applications were disposed of on January 25, 2023. This case analysis is maintained by casestatus.in based on publicly available court records.