2025 (2) TMI 569 - SCH - Customs

Condonation of gross delay of 499 days in filing the appeal - no satisfactory reason for delay - Refund of differential duty at the higher rate @ 12.5% instead of @ 7.5% for the import of Edible Grade Crude Palm Oil - change in duty rates through Notification No.46/2015-Cus dated 17.09.2015 which was published in the Gazette Notification on 21.09.2015 - It was held by CESTAT that The Notification No.46/2015-Cus dated 17.09.2015 is not applicable to the facts and circumstances of the case. The differential duty is not payable by the respondent. HELD THAT - There is a gross delay of 499 days in filing the appeal which has not been satisfactorily explained - There is no good reason to interfere with the impugned order passed by the Customs Excise and Service Tax Appellate Tribunal Kolkata. The appeal is therefore dismissed on the ground of delay as well as on merits.

Summary

The Supreme Court, in a judgment by Hon'ble Justices J.B. Pardiwala and R. Mahadevan, dismissed an appeal due to a significant delay of 499 days in filing, without a satisfactory explanation. The Court declined to interfere with the impugned order from the Customs Excise and Service Tax Appellate Tribunal, Kolkata, dated 14-06-2023. The appeal was dismissed on grounds of delay and merits, while leaving the question of law open for future consideration. Any pending applications were disposed of accordingly.