2015 (11) TMI 311 - SCH - Customs

Duty demand - Period of import - Held that - On a perusal of the order passed by the High Court, we find though such a ground was taken, the same has not been adverted to. In view of the aforesaid, we grant liberty to the petitioners to file applications for review within a period of four weeks from today. In case the applications for review are filed within the stipulated time frame, the same shall be dealt with on merits. In case the petitioners meet with unsuccess before the High Court, liberty is granted to them to challenge the main order which is under assail in the present special leave petitions as well as the orders that are likely to be passed in review applications. - Decided against assessee.

Summary

The Supreme Court granted the petitioners the liberty to file review applications within four weeks regarding the import licenses' validity period, which was not considered by the High Court. If the review applications are filed on time, they will be dealt with on merits. The petitioners can challenge the main order and any subsequent review application outcomes if unsuccessful before the High Court.