Appeal dismissed for 248-day delay; classification under CTH 2710 upheld with benefits affirmed under notification

The SC dismissed the appeal due to lack of sufficient cause to condone the 248-day delay in filing. The CESTAT's decision to set aside the differential duty demand by reclassifying the imported goods under CTH 2710 instead of 2709 was upheld. The classification under CTH 2710 was found unsustainable, and the benefit under the relevant notification was affirmed. No suppression of facts was established, and the extended limitation period was not applicable.

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The Supreme Court, through Hon'ble Justices Pankaj Mithal and Prasanna B. Varale, dismissed the civil appeal(s) due to a delay of 248 days in filing. The Court found "no good reason to condone the delay" and accordingly rejected the application for condonation of delay (I.A. No. 178341 of 2025). The appeal(s) were dismissed as "barred by time," and all pending applications were also dismissed.

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