2025 (5) TMI 945 - SCH - Customs

Benefits pertaining to the Special Additional Duty of Customs (SAD) and the Additional Duty of Customs - it was held by High Court that Bearing in mind the findings of fact which have come to be recorded in both the final order of the Tribunal as well as the order-in-original passed by the Commissioner it is found that the appeal fails to raise any substantial question of law which would warrant consideration. HELD THAT - As prima facie it appears that the High Court has not gone into the questions raised by the petitioner notice issued returnable after six weeks.

Summary

The Supreme Court, per Justices Abhay S. Oka and Ujjal Bhuyan, allowed the petitioner's application for exemption from filing a certified copy of the impugned judgment and condoned the delay. The Court noted that since the petitioner did not challenge the order dated 27th March 2017 in Excise Appeal Nos. 3454 of 2006 before the Customs, Excise and Service Tax Appellate Tribunal, "the liability to pay duty demand cannot be disputed now." However, as the High Court apparently did not address the questions raised by the petitioner, the Supreme Court issued notice returnable after six weeks. The Court granted liberty to serve the respondent through the Central Agency and to correct or replace pages.