M.M.T.C. LTD. vs COMMNR. OF CUSTOMS, NEW DELHI — C.A. No. 2466/2002

Case Summary: M.M.T.C. Ltd. v. Commissioner of Customs, New Delhi Outcome: The Supreme Court allowed the appeal and set aside the High Court's order, remitting the case back to the High Court for fresh decision in accordance with law. Key Issue: The High Court erred by deciding the reference application on merits instead of following Section 130A of the Customs Act, 1962, which requires it to direct the Tribunal to refer questions of law. MMTC (a PSU canalizing agency for gold imports to jewellery manufacturing units in Export Processing Zones) challenged duty demands and penalties totaling over Rs. 1 crore when supplied gold was not exported as required, arguing liability should rest with the defaulting units, not the agency. Direction: The High Court is requested to dispose of the reference application expeditiously in accordance with law. This case analysis is maintained by casestatus.in based on publicly available court records.