2025 (8) TMI 515 - SCH - Customs

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 ... Condonation of delay of 248 days in filing the present civil appeal - Classification of imported goods - SCRIPTANE PW 28/32H (Petroleum Hydro-treated Middle) - to be classified under CTH 2709 or not - benefit under Serial No. 487 of Notification No. 21/2002-Cus. dated 01.03.2002 - suppression of facts or not - Extended period of limitation - it was held by CESTAT that 'The classification of the goods under CTH 2710 in the impugned order in respect of all the 19 Bills of Entry is not sustainable and accordingly, the demand of differential duty confirmed in the impugned order in respect of all the 19 Bills-of-Entry by re-classifying the impugned goods under CTH 2710 is set aside.' HELD THAT:- There are no good reason to condone the delay - appeal dismissed. 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.