2024 (2) TMI 576 - SCH - Customs

Condonation of delay of 243 days in filing this appeal - Benefit of exemption from duty - 12V SMPS consisting of Main PCB, lightening protector, DC/AC cables, fuse/fuse holders and others - SMPS is not a part of IFWT. - The tribunal held that, the goods imported cannot be considered as accessory as these parts are not used to increase the effectiveness or convenience of IFWT. It is thus held that the goods imported are neither parts nor accessories of IFWT and therefore cannot avail the benefit of notification. HELD THAT - The delay is condoned - there are no requirement to interfere in this appeal - appeal dismissed.

Summary

The Supreme Court heard the appeal despite a delay of 243 days and decided to condone the delay. They dismissed the appeal and disposed of any pending applications.