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of <h1>Supreme Court dismisses civil appeal, upholds prior order, and resolves all pending applications in final ruling.</h1> <h3>PRINCIPAL COMMISSIONER OF CUSTOMS AIR CARGO COMPLEX IMPORT NEW DELHI Versus M/s SAMSUNG INDIA ELECTRONICS PVT. LTD.</h3> The SC, with Hon'ble Justices presiding, dismissed the Civil Appeal, adhering to a prior order, and concluded by disposing of all pending applications. - ... Classification of imported goods - various parts and sub-parts or accessories of cellular mobile phones - to be classified under CTH 85177090 or under CTH 39209999? - demand of differential duty alongwith interest and penalty - it was held by CESTAT that 'the rejection of the appellant’s classification of the front cover, middle cover and back cover of mobile phones under CTH 85177090 in the impugned order and their re-classification under CTH 39209999 cannot be sustained and needs to be set aside.' HELD THAT:- The appeal is dismissed. The Supreme Court in Citation 2024 (7) TMI 1220 - SC Order, with Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Dipankar Datta presiding, dismissed the Civil Appeal following a previous order and disposed of pending applications.
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