2019 (4) TMI 2065 - SC - Customs

Refund of SAD - time limitation - It was held by Delhi High Court that where the payment of Special Additional Due (SAD) and refund was involved statutory interdicts could not be varied or altered by mere executive instructions and circulars - HELD THAT - List these matters along with Civil Appeal arising out of Special Leave Petition (C) No.11646 of 2017.

Summary

The Supreme Court of India condoned delay and granted leave in the case. Parties can exchange pleadings while the matters are listed along with a Civil Appeal arising from a Special Leave Petition.