Supreme Court dismisses petition due to delay and lack of merits, interpretation of Customs Act left for future.

The Supreme Court dismissed the special leave petition both due to delay and on merits, as the petitioner had knowledge, rendering extension of the limitation period inapplicable. The interpretation of Section 2(26) in conjunction with Section 28 of the Customs Act, 1962, was left open for future consideration in another case.

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The Supreme Court dismissed the special leave petition due to delay and on merits. The petitioner had knowledge, so extension of the period of limitation was not applicable. The interpretation of Section 2(26) read with Section 28 of the Customs Act, 1962, is left open for consideration in a future case.

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