Supreme Court Upholds Advance Ruling Under Section 28J Customs Act, Dismisses Appeals for Delay

The SC dismissed the Civil Appeals due to an inordinate delay of 295 days in filing, finding the explanation insufficient to constitute sufficient cause for condonation. The court upheld the binding nature of the Advance Ruling under section 28J of the Customs Act, 1962, confirming that the classification of 'API supari' as determined by the CESTAT was valid. There was no evidence that the imported goods differed materially from those previously ruled upon, and thus the Advance Ruling remained applicable. Consequently, the appeals were dismissed solely on the ground of delay.

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The Supreme Court, through Hon'ble Justices Pamidighantam Sri Narasimha and Atul S. Chandurkar, dismissed the Civil Appeals due to an inordinate delay of 295 days in filing. Despite hearing the Additional Solicitor General, the Court held that the explanation offered "does not constitute sufficient cause" to condone the delay, resulting in dismissal solely on that ground.

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