2023 (7) TMI 219 - SCH - Customs

Jurisdiction under Section 130E of the Customs Act 1962 - HELD THAT - It is not found that the issues raised come within the four corners of Section 130E of the Customs Act 1962. There are no reason to entertain these appeals in our jurisdiction under Section 130E of the Customs Act 1962 - appeal dismissed.

Summary

The Supreme Court of India dismissed the appeals filed under Section 130E of the Customs Act, 1962. The delay of 282 days in filing Civil Appeal Diary No. 17296 of 2020 was condoned. The Court did not find the issues raised within the scope of Section 130E and therefore dismissed the appeals, leaving all questions of law open for future cases.