2025 (5) TMI 1057 - SCH - Customs

Condonation of delay of 402 days in filing the Appeal - seeking grant of exemption from CVD to platinum in its primary forms under Sl. No. 25 of Notification No. 05/06-C.E. and Sr. No. 193 of Notification No. 12/2012-C.E. - HELD THAT - Exemption Application is allowed. There is a gross delay of 402 days in filing the Appeal which has not been satisfactorily explained by the appellant. Thus the appeal is dismissed on the ground of delay.

Summary

The Supreme Court, through Hon'ble Justices J.B. Pardiwala and R. Mahadevan, allowed the exemption application but noted a "gross delay of 402 days in filing the Appeal" which was "not been satisfactorily explained by the appellant." Consequently, the appeal was dismissed "on the ground of delay." All pending applications were also disposed of.