2023 (7) TMI 1319 - SCH - Customs

Applicability of time period to claim refund of Special Additional Duty of Customs (SAD) on goods imported in terms of the Notification No. 102/2007-CUS. - It was held by Delhi High Court that This Court has in a number of matters dismissed the appeals filed by the Customs Authorities in view of the decision in Sony India Pvt. Ltd. v. Commissioner of Customs 2014 (4) TMI 870 - DELHI HIGH COURT HELD THAT - There are no reason to interfere with the impugned order - SLP dismissed.

Summary

Title: Supreme Court dismisses special leave petition

- Case: Supreme Court of India
- Citation: 2023 (7) TMI 1319 - SC
- Judges: B.V. Nagarathna and Prashant Kumar Mishra, JJ.
- Appellant represented by: Mr. N. Venkatraman, A.S.G., Mr. Mukesh Kumar Maroria, AOR, Mr. Ashok Panigrahi, Adv., Mr. Akshay Nain, Adv., Mr. Madhav Sinhal, Adv., Mr. Udai Khanna, Adv., and Mr. Santosh Kumar, Adv.
- Respondent: None
- Decision: Delay condoned. Special leave petition dismissed based on previous court order dated 04.07.2023 (SLP (C) Dy. NO.23340/2023). Pending applications disposed of.