2025 (9) TMI 966 - SCH - Customs

Refusal to disturb condonation of delay; appellant cannot be non-suited for limitation where reassessed bills of entry were not produced

The SC refused to interfere with the HC's decision allowing condonation of delay and holding that the appellant could not be non-suited on limitation ... Refund of excess custom duty paid - rejection of refund on the ground that the Appellant has not provided re-assessed bills of entry in respect of said refund claims - Condonation of delay in filing refund application and filing of appeal - it was held by High Court that the Appellant cannot be non-suited on the ground that the appeals are barred by limitation. HELD THAT:- It is declined to interfere with the order impugned in the Special Leave Petitions - SLP dismissed. 'Delay condoned.' The Court, having regard to the 'peculiar facts of the case,' declined to grant relief and accordingly 'decline[d] to interfere with the order impugned in the Special Leave Petitions.' Consequently, the Special Leave Petitions were dismissed. The Court expressly left open 'the question of law, if any,' for adjudication in an appropriate proceeding. The disposition is summary: procedural delay was excused, substantive intervention was refused on the present record because of case-specific considerations, and any broader legal issue was reserved for determination in a suitable forum rather than decided in the present petitions.