2024 (12) TMI 1637 - SCH - Customs

Petition dismissed for 177-day delay; TRQ benefit covers imports with B/L by 31.03.2023 landed before 30.06.2023; AIDC illegal.

SLP to SC dismissed for gross delay of 177 days without satisfactory explanation; on merits the SC declined to disturb the HC order. The HC had held that ... Condonation of gross delay of 177 days in filing the Special Leave Petitions - no satisfactory explanation provided by the petitioners - Refund of duty paid - Illegal imposition of Agricultural Infrastructure Development Cess (AIDC) - denial of exemption benefit under TRQ for import of crude soyabean oil - it was held by High Court that 'petitions are disposed of holding that the benefit under TRQ being extended till 30.06.2023, the imports made in terms of the extant policy where the Bills of Lading are dated on or before 31.03.2023, would be covered under the said policy if the goods had landed before 30.06.2023.' HELD THAT:- There is a gross delay of 177 days in filing the Special Leave Petitions which has not been satisfactorily explained by the petitioners. Even otherwise, we see no reason to interfere with the common impugned order passed by the High Court - SLP dismissed on the ground of delay as well as merits. There is a gross delay of 177 days in filing the Special Leave Petitions which has not been satisfactorily explained by the petitioners. Even on merits, the Court found no reason to interfere with the common impugned order passed by the High Court. Consequently, the Special Leave Petitions were 'dismissed on the ground of delay as well as merits.' Pending applications, if any, also stand disposed of.