2023 (8) TMI 806 - SCH - Customs

Maintainability of SLP - huge delay of 418 days in filing the Special Leave Petition - Benefit of concessional rate of duty - Scope of expression for use in specified Plantation sector as actual use in specified Plantation sector - HELD THAT - The delay has not been explained to the satisfaction of this Court. Neither, there is any merit in the petition. Hence, the special leave petition is dismissed both on the ground of delay as well as on merits.

Summary

The Supreme Court dismissed the Special Leave Petition due to a 418-day delay in filing, lack of explanation for the delay, and lack of merit in the petition. The petition was dismissed on both grounds of delay and merits.