Appeal dismissed for unexplained 471-day delay and prior rejection; dismissal upheld on delay and merits grounds under relevant rules.

The SC dismissed the appeal due to an unexplained gross delay of 471 days in filing all appeals, including a 305-day delay in the present appeal. The Court noted that the appellant had previously challenged the relied-upon order before the SC, which refused to interfere. Consequently, the appeal was dismissed both on grounds of delay and on merits.

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The Supreme Court, through Hon'ble Justices Manoj Misra and Ujjal Bhuyan, dismissed the present appeal on grounds of both delay and merits. The Court noted a prior judgment dated 09.05.2025 in Civil Appeal Diary No. 16116/2025 and connected appeals, where a "gross delay of 471 days" was found and no sufficient explanation was provided. That earlier appeal was dismissed "on the ground of delay as well as on merits," with the Court declining to interfere with the impugned order dated 12-10-2023 by the Customs Excise and Service Tax Appellate Tribunal, Kolkata. The appellant in the current case failed to dispute the prior dismissal. Consequently, the Court dismissed the appeal citing a delay of 305 days and affirmed the merits-based rejection. Pending applications, if any, were disposed of.

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