Application for Exemption Approved, Appeal Admitted; No Further Recovery Under Section 45(3) of Customs Act, 1962. The SC allowed an application for exemption from filing an official translation and admitted the appeal after noting the payment of duty under Section ...
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Application for Exemption Approved, Appeal Admitted; No Further Recovery Under Section 45(3) of Customs Act, 1962.
The SC allowed an application for exemption from filing an official translation and admitted the appeal after noting the payment of duty under Section 45(3) of the Customs Act, 1962. The Court condoned the delay and issued a notice for interim relief, returnable on 28th March, 2025. It ordered that no further recovery shall be made from the appellant based on the impugned orders, as the specified duty had already been paid.
The Supreme Court, in a judgment delivered by Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan, allowed an application for exemption from filing an official translation. The Court, upon hearing the counsel for the appellant, noted the payment of duty under Section 45(3) of the Customs Act, 1962, and admitted the appeal. The Court also condoned the delay and issued notice on the application for interim relief returnable on 28th March, 2025. Importantly, it was ordered that no further recovery shall be made from the appellant based on the impugned orders, as the duty specified under Section 45(3) had already been paid.
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