2024 (4) TMI 1104 - SCH - Customs

Review Petition - Condonation of delay of 243 days in filing this appeal - Benefit of exemption from duty - 12V SMPS consisting of Main PCB, lightening protector, DC/AC cables, fuse/fuse holders and others - SMPS is not a part of IFWT - Supreme Court held that the delay is condoned - HELD THAT - Having carefully gone through the Review Petition, the order under challenge and the papers annexed therewith, we are satisfied that there is no error apparent on the face of the record or any merit in the Review Petition, warranting reconsideration of the order impugned. The Review Petition is, accordingly, dismissed.

Summary

The Supreme Court dismissed the Review Petition as there was no error apparent on the face of the record or any merit in the petition. Any pending applications were disposed of accordingly.