2024 (12) TMI 1252 - SCH - Customs

Condonation of a gross delay of 326, 326, 330, 330 and 333 days respectively in filing the Civil Appeals which has not been satisfactorily explained - Under-valuation of imported goods - Demand of differential customs duty - demand based on load port documents - it was held by CESTAT that 'the impugned order in so far as the same is concerned with imports through said 365 Bills of Entry in respect of enhancement of value, confirmation of differential Customs duty, order to pay interest, confiscation of said goods and penalties imposed including personal penalties is set aside.' HELD THAT - There are no good reason to interfere with the impugned orders passed by the Customs, Excise and Service Tax Appellate Tribunal - Civil Appeals are, accordingly, dismissed on the ground of delay as well as on merits.

Summary

The Supreme Court dismissed the Civil Appeals due to a gross delay of 326, 326, 330, 330, and 333 days respectively in filing the appeals, which were not satisfactorily explained by the Appellant - Revenue. The Court also found no good reason to interfere with the impugned orders passed by the Customs, Excise, and Service Tax Appellate Tribunal.