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 ...
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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 grounds in claims for refund of excess customs duty where reassessed bills of entry were not produced; the HC's ruling that the appeals were not time-barred was upheld and the special leave petitions were 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.
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