2022 (4) TMI 793 - SC - Customs

Direction to decide the waiver application within a stipulated period with liberty to challenge the order passed in the said proceedings - HELD THAT - Taking into consideration the innocuous nature of the relief, the Commissioner of Customs, Kandla are directed to decide the waiver application as directed in the impugned order, within a period of ten days from today. The appellant would be at liberty to challenge the order passed by the Commissioner of Customs, Kandla in the event, it is adverse to the appellant. Appeal disposed off.

Summary

The Supreme Court directed the Commissioner of Customs, Kandla to decide the waiver application within ten days. The appellant can challenge the decision if adverse. The rest of the order by the Tribunal remains unaffected. Appeal is disposed of, and pending applications are also disposed of.