2024 (12) TMI 849 - SCH - Customs

Smuggling - Betel Nuts - Violation of order dated 31 March 2017 passed by the Authority for Advance Rulings (AAR) under the Chapter V B of the Customs Act, 1962 (the Act) containing Sections 28E to 28M - it was held by High Court that 'In the instant case, the respondents have passed the O-I-O contrary to the provisions of Section 28J of the Act and, therefore, the same is without jurisdiction' - HELD THAT - It is not required to interfere with the impugned judgment passed by the High Court. Hence, the Special Leave Petition is dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition without interference with the impugned judgment passed by the High Court. Delay was condoned, and pending applications were disposed of.