COMNR. OF CUSTOMS(APPEALS) KANDLA vs BAYER ABS LTD. — C.A. No. 2070/2000

Case under Section III. Status: Disposed.

Disposed

CNR: SCIN010176471999

Filing Date

01-Nov-1999

Registration No

C.A. No. 2070/2000

Diary Number

17647/1999

Order Date

13-Mar-2001

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 10-Jun-2026

Acts & Sections

Section III

Petitioner(s)

  1. 1.COMNR. OF CUSTOMS(APPEALS) KANDLA

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.BAYER ABS LTD.

Case History

  1. Case disposedDisposed

  2. 13-Mar-2001

    ROP - of Main CaseView PDF

  3. 01-Nov-1999

    Case filed

    Registration No. C.A. No. 2070/2000

View Full Judgment
casestatus.in Summary

Summary: Civil Appeal No. 2070/2000 On 13 March 2001, the Supreme Court allowed the appeal filed by the Commissioner of Customs (Appeals) Kandla against Bayer ABS Ltd. Following the precedent in Union of India vs. Solar Pesticides Pvt. Ltd., the Court set aside the order under appeal and remanded the matter to the Assistant Commissioner to reconsider the refund claim afresh, specifically to determine whether duty on imported raw material had been passed on to third parties. The assessee was granted liberty to produce evidence on this issue. No costs were awarded. This case analysis is maintained by casestatus.in based on publicly available court records.

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