2025 (1) TMI 1387 - SCH - Customs

SC Grants Exemption for Certified Copy Filing, Condones Delay; Appeal Admitted, Six Weeks Given for Payment

M/s. L.G. Electronics India Private Limited Versus Commissioner Of Customs

The SC allowed the application for exemption from filing a certified copy of the impugned judgment and condoned the delay in filing the appeal. The appeal ... Classification of imported goods - LG Watch W7 - classifiable under CTH 91021900 as claimed by the appellant or is classifiable under CTH 85176290 as confirmed vide the Order-in-Original? - it was held by CESTAT that 'The product imported is a Smart Watch which is classifiable under 8517 6290. The appellant has wrongly classified it under 9102 1900. Thus the benefit under exemption Notification No. 152/2009-Cus. was not available to products of 8517 tariff entry hence it is held that same has wrongly been claimed.' HELD THAT:- The appeal is admitted for hearing. Time of six weeks granted to the appellant to pay the amount payable as per the impugned orders under protest and subject to final outcome of this appeal. The Supreme Court of India, with Justices Abhay S. Oka and Augustine George Masih presiding, issued an order concerning an appeal. The court allowed an 'application for exemption from filing certified copy of the impugned judgment' and 'condoned the delay' in filing the appeal. The appeal has been 'admitted for hearing.' The court granted the appellant 'six weeks to pay the amount payable as per the impugned orders under protest and subject to final outcome of this appeal.' No representation was noted for the respondent(s).