2025 (6) TMI 871 - SCH - Customs

Judicial Discretion Prevails: Customs Appeals Dismissed Despite Significant Filing Delay, Tribunal Order Upheld

SC dismissed civil appeals related to customs matters, condoning a 107-day delay in filing. After reviewing the tribunal's order from the West Zonal ... Classification of goods namely, “G Type Tempered Glass Lid” - Tariff Heading 7013 OR 7010 - it was held by CESTAT that 'Undisputedly the lids made of glass is specifically provided in heading No. 7010 and the same is not provided in 7013' - HELD THAT:- There are no good reason to interfere with the common impugned order dated 06-11-2024 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad in Customs Appeal Nos.10802/2023 and 10803/2023 respectively. The Civil Appeals are, accordingly, dismissed. The Supreme Court of India, through Hon'ble Justices J.B. Pardiwala and R. Mahadevan, condoned a delay of 107 days in filing the appeals. Upon hearing counsel for the appellant and reviewing the record, the Court found 'no good reason to interfere' with the impugned order dated 06-11-2024 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad in Customs Appeal Nos. 10802/2023 and 10803/2023. Consequently, the Civil Appeals were dismissed, and all pending applications were disposed of.