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of <h1>Appeal Dismissed Due to Delay and Prior Ruling; Issues Previously Settled in Matsushita Television Case.</h1> <h3>COMMISSIONER OF CUSTOMS (GENERAL) Versus KRUGER VENTILATION INDUSTRIES (NORTH INDIA) PRIVATE LIMITED</h3> The SC dismissed the Civil Appeal due to a 343-day delay in filing and on merits. The issues were already addressed in a prior judgment, Matsushita ... Condonation of delay in filing appeal - Although there is a delay of 343 days in filing the appeal, the issues in this appeal are also covered by the judgment of this Court in Matsushita Television & Audio (I) Ltd. V/s. Commissioner of Customs [2007 (4) TMI 5 - SUPREME COURT] and, therefore, an appropriate order may be passed in the appeal. HELD THAT:- The Civil Appeal is dismissed both on the ground of delay as well as on merits. The Supreme Court dismissed the Civil Appeal due to a delay of 343 days in filing and on merits. The issues were covered by a previous judgment in Matsushita Television & Audio (I) Ltd. v/s. Commissioner of Customs (2007) 11 SCC 198. Pending application(s) were disposed of.
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