2025 (5) TMI 1056 - SCH - Customs

Condonation for delay of 471 days in filing all the appeals - fulfilment of the condition of filing Appeals against the self-assessed Bills of Entry as a pre-requisite to entertain the refund claim - HELD THAT - There is gross delay of 471 days in filing all the appeals which have not been satisfactorily explained. We find no good reason to interfere with the impugned order dated 12-10-2023 passed by the Customs Excise and Service Tax Appellate Tribunal Kolkata. The appeals are therefore dismissed on the ground of delay as well as on merits.

Summary

The Supreme Court, through Hon'ble Justices J. B. Pardiwala and R. Mahadevan, dismissed the appeals due to a "gross delay of 471 days" in filing, which was "not satisfactorily explained." The Court found "no good reason to interfere with the impugned order dated 12-10-2023" of the Customs Excise and Service Tax Appellate Tribunal, Kolkata. Consequently, the appeals were dismissed both "on the ground of delay as well as on merits," and all pending applications were disposed of.