2015 (8) TMI 673 - SCH - Customs

Importation of Aerobridges - Claim for refund - Exemption from duty - Vide impugned order reported in 2004 (11) TMI 378 - CESTAT, NEW DELHI tribunal rejected appeal holding that refund claimed by appellant was not maintainable - Supreme court after hearing counsel for parties, observed that pre-conditions for availing import duty exemption were not fulfilled by appellant - Therefore no error was found in impugned final judgment and order passed by CESTAT - The appeal was accordingly, dismissed.

Summary

The Supreme Court dismissed Civil Appeal No. 5886 of 2005 as the import duty exemption pre-conditions were not met by the appellant. Civil Appeal No. 5988 of 2010 was dismissed due to non-appearance.