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<h1>Application Dismissed as Time-Barred; Court Emphasizes Binding Judgment & Revenue Compliance</h1> The SC dismissed the application due to a withdrawn notice being time-barred. The Court stressed its binding judgment on the parties, requiring Revenue ... Duty demand - Import of Cocoa powder in the name of flour - the decision in the case of Commr. of Customs Mangalore Versus M/s Kushalchand & Co. [2015 (12) TMI 246 - SUPREME COURT] contested - Held that: - Since the impugned notice is withdrawn albeit on the ground that it is barred by limitation, the present application has become infructuous and is dismissed as such. The Supreme Court dismissed the application as the notice was withdrawn due to being time-barred. The Court emphasized that its judgment is binding on the parties and the Revenue must comply with it.