2025 (2) TMI 1066 - SCH - Customs

Condonation of gross delay of 544 days in filing and 44 days in refiling the appeals - delay not satisfactorily explained - Classification of imported goods - plastic trigger sprayer for plastic bottles lotion pump for plastic bottle and fine mist sprayer for plastic bottles - whether classifiable under 84242000 as held by the Commissioner (Appeals) in the impugned order or under CTH 96161000 as claimed by the Revenue? - it was held by CESTAT that The fact that the mounts were used on bottles of toilet sprays in Reckitt and Coleman and in this case they are used for sanitizers makes no difference. HELD THAT - There is a gross delay of 544 days in filing and 44 days in refiling the appeals which have not been satisfactorily explained - there are no good reason to interfere with the impugned order passed by the Customs Excise Service Tax Appellate Tribunal New Delhi. The appeals are therefore dismissed on the ground of delay as well as on merits.

Summary

The Supreme Court, in a judgment by Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan, dismissed the appeals due to a significant delay of 544 days in filing and 44 days in refiling, which was not satisfactorily explained. The Court found no reason to interfere with the impugned order by the Customs Excise & Service Tax Appellate Tribunal, New Delhi, and thus, the appeals were dismissed on grounds of delay and merits. Any pending applications were disposed of accordingly.