2025 (2) TMI 387 - SCH - Customs

Condonation of delay in filing appeal - Denial of Drawback claims based on testing samples - cross-examination of testing personnel sought was not granted - no samples drawn in respect of 17 Shipping Bills - The Tribunal remanded the matter for verification of Bank Realization Certificates (BRC) for all consignments - HELD THAT - There is a gross delay of 220 days in filing the appeals which has not been satisfactorily explained. There are no good reason to interfere with the impugned order - 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 220 days in filing, which was not satisfactorily explained. The Court found no valid reason to overturn the impugned order and thus rejected the appeals on both grounds of delay and merits. Any pending applications were disposed of accordingly.