2024 (11) TMI 1494 - SCH - Customs

Special Leave Petition dismissed as not pressed after petitioner seeks permission for provisional use of imported goods and preparatory work

The SC dismissed the Special Leave Petition as not pressed after the petitioner indicated it would seek permission from the competent authority to ... Seeking directions to respondent no. 1 to provisionally allow the petitioner to use the goods, to carry out preparatory work towards setting up of its solar power project without the payment of custom duty - it was held by High Court that 'It is not considered apposite to entertain the present petition.' HELD THAT:- This Special Leave Petition is not pressed as the petitioner intends to go before the competent authority for the purpose of seeking appropriate permission. This petition is dismissed as not pressed. The Special Leave Petition was not pressed because the petitioner intends to approach the 'competent authority' to seek appropriate permission. Consequently, the petition is 'dismissed as not pressed.' The Court expressly stated that it 'has not gone into the merits of the case.' Procedurally, the dismissal is without adjudication on substantive issues, leaving the petitioner's remedy to proceed before the appropriate administrative or statutory authority.