2024 (8) TMI 731 - SCH - Customs

Depriving duty credit under RoDTEP on exports - exports fall under the restricted category or not - prior period i.e. 01.01.2021 to 31.05.2022 - subsequent period i.e. 01.06.2022 to 13.12.2022 - it was held by High Court that 'The respondents are directed to grant benefit of rebate under the RoDTEP scheme to the petitioners who have exported sugar with specific permission under the specific condition prescribed by the Directorate of Sugar as per Notification No. 19/2015-20 dated 17th August 2021 and Clause 3 of paragraph 2 of the Notification No. 76/2021-Customs (N.T.) dated 23rd September 2021' - condonation of delay of 87 days in filing SLP. HELD THAT - Delay of 87 days in filing the special leave petition is condoned - The decision of High Court upheld. SLP dismissed.

Summary

The Supreme Court of India condoned a delay of 87 days in filing a special leave petition. The court dismissed the petition as they were not inclined to interfere based on a previous order. Pending applications were also disposed of. No representation for the respondent(s) was made.