2025 (5) TMI 1632 - SCH - Customs

Condonation of delay - provisions made in Section 45 (3) of the Customs Act 1962 - Imposition of duty - confiscation - smuggled goods - definition of imported goods - HELD THAT - Delay condoned. Having heard the learned counsel for the appellant and having gone through the materials on record we find no good reason to interfere with the impugned order dated 28.08.2024 passed by the High Court of Delhi at New Delhi. The appeal is dismissed accordingly.

Summary

The Supreme Court of India, in an order authored by Justices J.B. Pardiwala and R. Mahadevan, condoned the delay but declined to interfere with the impugned order dated 28.08.2024 of the High Court of Delhi. After hearing the appellant's counsel and reviewing the record, the Court found "no good reason to interfere." Consequently, the appeal was dismissed, and any pending applications were disposed of.