2025 (5) TMI 180 - SC - Customs

Condonation of gross delay of 229 days in filing the appeal which has not been satisfactorily explained by the appellant - Violation of principles of natural justice - no speaking order - Challenge to order of adjudication under section 17(4) of Customs Act 1962 - enhancement of value and classification of goods - it was held by CESTAT that The observation made by the Ld. Commissioner (Appeal) in the impugned order agreed upon wherein it has been held that the Adjudicating Authority is mandatorily required to pass the speaking order under section 17(5) of the Act which Adjudicating Authority fails to do so. - HELD THAT - The Civil Appeal is accordingly dismissed on the ground of delay keeping the question of law open.

Summary

The Supreme Court, through Justices J. B. Pardiwala and R. Mahadevan, dismissed the Civil Appeal due to a "gross delay of 229 days in filing the appeal," which was "not satisfactorily explained by the appellant." The Court expressly kept the "question of law open" and disposed of all pending applications.