2025 (9) TMI 1068 - SCH - Customs

Appeal dismissed for 471-day delay; condonation refused despite dispute over Pisum sativum classification under Notification No.50/2017

Commissioner of Customs (Port) Versus M/s. Tanvi Impex.

The SC dismissed the civil appeal for want of prosecution, finding a gross, unexplained delay of 471 days in filing the statutory appeal and refusing ... Condonation of delay in filing appeal - Refund claim - fulfilment of the condition of filing Appeals against the self-assessed Bills of Entry as a pre-requisite to entertain the refund claim or not - classification of goods Pisum Sativum [Peas] - to be classified under Sl No.20 or under Sl No.20A during the period under dispute? - it was held by CESTAT that 'The arguments of the Revenue cannot be agreed upon that the case law of Dilip Kumar would be of any help to them so as to overcome the dual rates of BCD specified during the period in question. The Notification No.50/2017 Cus dated 30.6.2017, being an Effective Rates Notification in respect of the goods in question, Pisum Sativum, rather helps the importer’s case.' HELD THAT:- There is a gross delay of 471 days in filing the Statutory Appeal which has not been satisfactorily explained by the appellant. The Civil Appeal is, accordingly, dismissed on the ground of delay. Application seeking exemption from filing the certified copy of the impugned order 'is allowed.' The Court finds 'a gross delay of 471 days in filing the Statutory Appeal' which 'has not been satisfactorily explained by the appellant.' On that basis the appeal court concludes: 'The Civil Appeal is, accordingly, dismissed on the ground of delay.' All pending applications, if any, 'also stand disposed of.' The decision rests on procedural non-compliance and the absence of a satisfactory explanation for the prolonged delay, resulting in dismissal without consideration of the merits.