2013 (7) TMI 890 - HC - Customs

Review petitionLevy of customs duty on the import of furnace oil - also the penalty u/s 112 - assessee contested aginst demand of the duty along with the penalty being barred by limitation - Held that - Since the Special Leave Petition, against the impugned order 2014 (10) TMI 185 - CHHATTISGARH HIGH COURT has already been dismissed by the Supreme Court 2013 (1) TMI 616 - SUPREME COURT , we see no justification to entertain this review petition. - Decided against assessee.

Summary

The High Court of Chhattisgarh allowed the application for condonation of delay in filing a review petition against a judgment dated 29-8-2012. The review petition was filed by the applicant after a Special Leave Petition before the Supreme Court was dismissed as withdrawn. The High Court dismissed the review petition summarily since the Special Leave Petition had already been dismissed by the Supreme Court.