2013 (9) TMI 1102 - SCH - Customs

Condonation of delay - Order of Appellate Tribunal - Doctrine of Merger - the decision in the case of COMMISSIONER OF CUSTOMS Versus M/s LINDT EXPORTS 2011 (9) TMI 609 - DELHI HIGH COURT contested, where it was held that CESTAT dismissed appeal vide order dated 26.3.07 and order was upheld by court. Therefore order of the Tribunal had attained finality and had been merged in the order of this Court - Held that - Delay condoned - no reason to interfere with the impugned order - petition dismissed.

Summary

The Supreme Court dismissed the special leave petitions without interference with the impugned order after condoning the delay. (2013 (9) TMI 1102 - SC)