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of <h1>Supreme Court Dismisses Petition, Leaves Room for Future Legal Interpretation on Unresolved Substantive Question</h1> SC dismissed the Special Leave Petition while condoning delay. The court maintained an open legal question and disposed of pending applications. The ... Maintainability of Appeal before CESTAT - Baggage Rules - Interpretation of statute - Smuggling - seizure of foreign currency - legislative edicts manifested in first proviso to section 129A of Customs Act - misreading of the terms ‘goods’ and ‘baggage’ defined in the Customs Act, 1962, to arrogate the jurisdiction - proper interpretation to the expression ‘beneficial owner’ defined in section 2(3A) of the Customs Act, 1962 - High Court held that Once the respondent themselves had asserted that the goods in question were liable to be confiscated in terms of Section 113(d), the objection taken to the maintainability of the appeal would not sustain - HELD THAT:- We are not inclined to interfere in the matter. The Special Leave Petition is hence dismissed. However, any question of law that may arise in this case is kept open. Pending application(s), if any, shall stand disposed of. Title: Supreme Court Judgment - 2024 (4) TMI 1106 - SC OrderJudges: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Augustine George MasihPetitioner's Counsel: Mr. N Venkataraman, A.S.G. and othersRespondent's Counsel: Mr. Mukul Rohatgi, Sr. Adv. and othersDecision: Delay condoned. Special Leave Petition dismissed. Question of law kept open. Pending application(s) disposed of.
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