COMMNR. OF CUSTOMS, NEW DELHI vs PRABHU DAYAL PREM CHAND — C.A. No. 2559/2003

Summary of C.A. No. 002559/2003 The Supreme Court dismissed the Commissioner of Customs' appeal against the Customs Tribunal's decision. The Tribunal had quashed additional customs duty demands (totaling Rs. 2,84,283) on brass and copper scrap imports, ruling that the revenue's assessment based on London Metal Exchange prices lacked corroborative evidence of contemporaneous imports at those prices. The Court upheld the Tribunal's finding that the assessee was not confronted with supporting material during adjudication, finding no merit in the revenue's contentions. This case analysis is maintained by casestatus.in based on publicly available court records.