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of <h1>Supreme Court Dismisses Appeals, Upholds Department-Revenue Classification; Filing Delay Condoned, Applications Closed.</h1> <h3>Commissioner of Customs Versus M/s. Reliance Jio Infocomm Ltd.</h3> The SC dismissed the civil appeals, upholding the Department-Revenue's classification as per the order dated 25.01.2017. The delay in filing was condoned, ... Seeking the rectification of the order - classification of goods - Populated Printed Circuit Boards (PPCB) for DWDM Equipment – Photonic Service Switch - Small Factor Pluggable (SFP) - exemption under Notification No. 24/2005-Cus dated 1.3.2005 - Revenue submitted that the classification as has been done in the impugned order, has been accepted by the Department-Revenue - HELD THAT:- The civil appeals are dismissed. The Supreme Court in the case cited as 2023 (2) TMI 1295 - SC Order, with Justices K.M. Joseph and B.V. Nagarathna, dismissed civil appeals due to the accepted classification by the Department-Revenue as per the order dated 25.01.2017. Delay was condoned, and pending applications were disposed of. Appellant represented by Mr. Balbir Singh, A.S.G., and others; Respondent represented by Mr. Shyam Diwan, Sr. Adv., and others.
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