2024 (5) TMI 879 - SCH - Customs

Project Import - demand of differential duty - delay in passing the assessment - department has not been able to explain this delay - Tribunal held that unreasonable delay in adjudication / finalization of assessment the show cause notice itself is liable to be quashed - thus it is found that the demand of differential duty the order for confiscation of goods, imposition of Redemption Fine and penalties imposed on M/s. PPN cannot sustain and requires to be set aside - Appeals are allowed - HELD THAT - Having considered the facts and circumstances of the case(s), we are of the opinion that the Customs Excise And Service Tax Appellate Tribunal has not committed any error in law or fact. The Civil Appeals are accordingly dismissed.

Summary

Issues involved: Delay condonation, error in law or fact by Customs Excise And Service Tax Appellate Tribunal, dismissal of Civil Appeals, disposal of pending applications.

In the present case, the Supreme Court, after condoning the delay, heard the arguments presented by the appellant's Senior Counsel, Mr. Rupesh Kumar. The Court, upon examining the facts and circumstances, concluded that the Customs Excise And Service Tax Appellate Tribunal did not err in law or fact. Consequently, the Civil Appeals were dismissed, and any pending applications were disposed of.