2024 (4) TMI 975 - SCH - Customs

Review application - Maintainability of application before Supreme Court - Classification of goods - it was held by the High Court that Admittedly, in the instant case, the stand of the department is that the goods dealt with by the respondent/assessee are not covered by the exemption notification. If that be so, the appeal is maintainable before the Hon ble Supreme Court - HELD THAT - It is not required to interfere in the matter. The Special Leave Petitions are dismissed.

Summary

The Supreme Court of India, in a judgment by Justices B.V. Nagarathna and Ujjal Bhuyan, dismissed the Special Leave Petitions after hearing both parties. The petitioner was granted liberty to pursue appellate remedy before the Court if desired, and pending applications were disposed of. (Citation: 2024 (4) TMI 975 - SC Order)