Supreme Court Condones Delay in Petition but Upholds Tribunal's Judgment in Customs Appeal, Dismissing Civil Appeal.

In a SC judgment, Justices Pamidighantam Sri Narasimha and Manoj Misra condoned a delay in a petition but chose not to interfere with the existing judgment of the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench, Mumbai, dated December 18, 2023. The case involved Customs Miscellaneous Application No. 85971/2022 in Customs Appeal No. 86992 of 2021. As a result, the Civil Appeal was dismissed.

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In the Supreme Court judgment, Justices Pamidighantam Sri Narasimha and Manoj Misra presided over the case. The Court addressed a petition involving a delay, which was subsequently condoned. The primary legal determination was the decision not to interfere with the existing judgment and order of the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench at Mumbai, dated December 18, 2023. The case pertained to Customs Miscellaneous Application No. 85971/2022 in Customs Appeal No. 86992 of 2021. Consequently, the Civil Appeal was dismissed.

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