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<h1>Procedural Delay Leads to Dismissal: Strict Timelines Prevail, Appeal Rejected Despite Potential Substantive Merit</h1> SC dismissed civil appeal due to 319-day delay in filing, explicitly stating that no sufficient grounds existed to condone the delay. The court's ruling ... Condonation of delay of 319 days in filing the Civil Appeal - Classification of imported IXM MYCRO FP3 (Bio-metric Access Control System) - to be classiifed under the heading of 8471 6090 or under heading 8543 7099? - it was held by CESTAT that 'The imported IXM MYCRO FP3 (Bio-metric Access Control System) merits classification under the heading of 8471 6090.' HELD THAT:- No case is made out to condone the delay of 319 days in filing the Civil Appeal. The Civil Appeal is accordingly dismissed on the ground of delay. The Supreme Court, through Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Ujjal Bhuyan, dismissed the Civil Appeal due to an inordinate delay of 319 days in its filing. The Court held that 'no case is made out to condone the delay,' resulting in dismissal solely on the ground of delay.
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