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of <h1>Appeal Dismissed Due to 499-Day Delay; Court Leaves Question of Law Open for Future Consideration</h1> <h3>COMMISSIONER OF CUSTOMS (PORT) KOLKATA Versus M/s KANPUR EDIBLES PVT LTD.</h3> COMMISSIONER OF CUSTOMS (PORT) KOLKATA Versus M/s KANPUR EDIBLES PVT LTD. - TMI The Supreme Court, in a judgment by Hon'ble Justices J.B. Pardiwala and R. Mahadevan, dismissed an appeal due to a significant delay of 499 days in filing, without a satisfactory explanation. The Court declined to interfere with the impugned order from the Customs Excise and Service Tax Appellate Tribunal, Kolkata, dated 14-06-2023. The appeal was dismissed on grounds of delay and merits, while leaving the question of law open for future consideration. Any pending applications were disposed of accordingly.
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