2023 (12) TMI 578 - SCH - Customs

Refund - Period of limitation - duty paid under protest or not - Importer had preferred an appeal challenging the enhancement of the value of the goods - HELD THAT - There is delay of 192 days in filing this special leave petition - the matter does not require interference. The special leave petition is dismissed both on the ground of delay as well as on merits.

Summary

The Supreme Court dismissed the special leave petition due to a delay of 192 days and on merits. No interference in the matter was made, leading to the dismissal of the petition. Any pending applications were disposed of accordingly.