2024 (11) TMI 1453 - SCH - Customs

Condonation of gross delay of 312 days in filing the Civil Appeals - no satisfactory reasons for delay - Classification of imported goods - Metal Clad Printed Circuit Boards (MCPCBs) for manufacturing of LED Lamps - to be classified under tariff item 8534 00 00 of First Schedule to the Customs Tariff Act 1975 or under tariff item 9405 99 00? - the Tribunal allowed the appeals in favor of the appellants by setting aside the impugned orders - HELD THAT - There is a gross delay of 312 days in filing the Civil Appeals which has not been satisfactorily explained by the appellant - Even otherwise there are no good ground to interfere with the impugned order passed by the Customs Excise Service Tax Appellate Tribunal Mumbai. The Civil Appeals are accordingly dismissed on the ground of delay as well as on merits.

Summary

The Supreme Court of India, through Justices J.B. Pardiwala and R. Mahadevan, dismissed the Civil Appeals due to a "gross delay of 312 days" in filing, which was "not satisfactorily explained" by the appellant. Additionally, the Court found "no good ground to interfere" with the impugned order of the Customs, Excise & Service Tax Appellate Tribunal, Mumbai, and thus dismissed the appeals both on the ground of delay and on merits. Pending applications were also disposed of.