2025 (5) TMI 492 - SCH - Customs

Refund claim - fulfilment of the condition of filing Appeals against the self-assessed Bills of Entry as a pre-requisite to entertain the refund claim or not - classification of goods Pisum Sativum Peas - to be classified under Sl No.20 or under Sl No.20A during the period under dispute? - The Tribunal rejected the Revenue s argument that the importers had not filed appeals against the self-assessed Bills of Entry - Delay of 471 116 days respectively in filing the Civil Appeals - HELD THAT - There is a gross delay of 471 116 days respectively in filing the Civil Appeals which has not been satisfactorily explained by the appellant. The Civil Appeals are accordingly dismissed on the ground of delay.

Summary

The Supreme Court, through Hon'ble Justices J.B. Pardiwala and R. Mahadevan, dismissed the Civil Appeals due to an unexplained "gross delay of 471 & 116 days" in filing. The Court held that the delay was not satisfactorily explained by the appellant, leading to dismissal "on the ground of delay." All pending applications were also disposed of accordingly.