Civil appeals dismissed; adjudication on excess LED TV panels and mis-declared Sony TV parts found without merit

SC dismissed the civil appeals and declined to interfere with the CESTAT, West Zonal Bench, Mumbai order dated 2-9-2024 which had set aside the Principal Commissioner of Customs (Preventive)'s adjudication on recovery for excess LED TV panels and alleged mis-declaration of disassembled Sony LED TVs as panels and parts. The Court upheld CESTAT's conclusion that the impugned demands lacked merit and therefore affirmed the tribunal's order, resulting in dismissal of the appeals.

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"Delay condoned." The Supreme Court, having heard counsel and reviewed the materials on record, found "no good reason to interfere with the common impugned order dated 2-9-2024 passed by the Customs Excise Service Tax Appellate Tribunal, West Zonal Bench at Mumbai in Customs Appeals." On that basis the Court dismissed the Civil Appeals. The order reflects appellate restraint where the higher forum, after consideration of submissions and record, declines to disturb the tribunal's decision in customs appeals. All pending applications were also disposed of.

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