COMMNR. OF CUSTOMS, KANDLA vs M/S. DCL. POLYSTERS LTD. — C.A. No. 5869/2000

Case Summary: C.A. No. 005869/2000 Outcome: The Supreme Court allowed the Commissioner of Customs, Kandla's appeal and remitted the matter to the customs tribunal for reconsideration. The court held that DCL Polysters Ltd. is not entitled to duty refund unless it proves the duty burden was not passed to consumers—a question the tribunal had not previously decided. Next Steps: The tribunal is directed to decide whether the respondent passed on the duty burden to consumers, with liberty to remand the case to the Assistant Collector for this determination. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.