2023 (7) TMI 1323 - SCH - Customs

Applicability of time period to claim refund of Special Additional Duty of Customs (SAD) on goods imported in terms of the Notification No. 102/2007-CUS. - It was held by Delhi High Court that This Court has in a number of matters dismissed the appeals filed by the Customs Authorities in view of the decision in Sony India Pvt. Ltd. v. Commissioner of Customs 2014 (4) TMI 870 - DELHI HIGH COURT . HELD THAT - There are no reason to interfere with the impugned order - SLP dismissed.

Summary

The Supreme Court of India in the case with citation 2023 (7) TMI 1323 - SC Order, dismissed the special leave petition as it found no reason to interfere with the impugned order. The delay was condoned, and any pending applications were disposed of. The Respondent did not appear in the case.