2024 (9) TMI 12 - SCH - Customs

Penalty imposed on petitioner - HELD THAT - This special leave petition is disposed off by reserving liberty to the petitioner herein to file an appeal before the appellate authority within a period of one month from today. If such an appeal is filed within the aforesaid date, the issue of limitation shall not arise. Application disposed off.

Summary

The Supreme Court reserved liberty for the petitioner to file an appeal before the appellate authority within one month. All contentions from the High Court writ petition can be raised before the Customs, Excise And Service Tax Appellate Tribunal (CESTAT). Pending applications were also disposed of.