2023 (8) TMI 208 - SCH - Customs

Condonation of delay in filing appeal - Although there is a delay of 343 days in filing the appeal, the issues in this appeal are also covered by the judgment of this Court in Matsushita Television Audio (I) Ltd. V/s. Commissioner of Customs 2007 (4) TMI 5 - SUPREME COURT and, therefore, an appropriate order may be passed in the appeal. HELD THAT - The Civil Appeal is dismissed both on the ground of delay as well as on merits.

Summary

The Supreme Court dismissed the Civil Appeal due to a delay of 343 days in filing and on merits. The issues were covered by a previous judgment in Matsushita Television & Audio (I) Ltd. v/s. Commissioner of Customs (2007) 11 SCC 198. Pending application(s) were disposed of.