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2023 (8) TMI 208 - SC ORDERCondonation of delay in filing appeal - Although there is a delay of 343 days in filing the appeal, the issues in this appeal are also covered by the judgment of this Court in Matsushita Television & Audio (I) Ltd. V/s. Commissioner of Customs [2007 (4) TMI 5 - SUPREME COURT] and, therefore, an appropriate order may be passed in the appeal. HELD THAT:- The Civil Appeal is dismissed both on the ground of delay as well as on merits.
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