2023 (6) TMI 964 - SCH - Customs

Condonation of delay of 295 days in filing appeal - Valuation of imported goods - rejection of declared value - prohibited goods or not - contemporaneous imports/NIDB data - HELD THAT - This appeal is delayed by a period of 295 days. The reasons stated in the application for condonation of this inordinate delay are not satisfactory. Even on merits, there are no substantial question of law worth consideration in this appeal. This appeal stands dismissed on the ground of delay as also on merits.

Summary

The Supreme Court of India dismissed an appeal due to a delay of 295 days, with unsatisfactory reasons for the delay and no substantial question of law found. The appeal was represented by various advocates for the petitioner and respondent.