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<h1>Supreme Court Dismisses Delayed Petition; References Prior Order, No Respondent Participation in Proceedings.</h1> <h3>Commissioner of Customs, New Delhi, Import Versus Nanak Electronics Pvt Ltd</h3> The SC dismissed the special leave petition filed by the appellant, represented by a team of legal professionals. The court condoned the delay in filing ... Applicability of time period to claim refund of Special Additional Duty of Customs (SAD) on goods imported in terms of the Notification No. 102/2007-CUS. - It was held by Delhi High Court that This Court has, in a number of matters, dismissed the appeals filed by the Customs Authorities in view of the decision in Sony India Pvt. Ltd. v. Commissioner of Customs [2014 (4) TMI 870 - DELHI HIGH COURT] HELD THAT:- There are no reason to interfere with the impugned order - SLP dismissed. Title: Supreme Court dismisses special leave petition- Case: Supreme Court of India- Citation: 2023 (7) TMI 1319 - SC- Judges: B.V. Nagarathna and Prashant Kumar Mishra, JJ.- Appellant represented by: Mr. N. Venkatraman, A.S.G., Mr. Mukesh Kumar Maroria, AOR, Mr. Ashok Panigrahi, Adv., Mr. Akshay Nain, Adv., Mr. Madhav Sinhal, Adv., Mr. Udai Khanna, Adv., and Mr. Santosh Kumar, Adv.- Respondent: None- Decision: Delay condoned. Special leave petition dismissed based on previous court order dated 04.07.2023 (SLP (C) Dy. NO.23340/2023). Pending applications disposed of.