2025 (11) TMI 144 - SCH - Customs

Delay condoned; civil appeal dismissed, upholding customs classification of trampolines and related items, disposing pending applications.

SC condoned delay and dismissed the civil appeal, upholding CESTAT's classification of trampolines and related items for customs purposes. The Court found ... Classification of the Trampoline and other items - HELD THAT:- There are no infirmity in the classification of the Trampoline and other items, as has been done by the Central Excise and Service Tax Appellate Tribunal (CESTAT). Appeal dismissed. 'Delay condoned.' The Court, after hearing parties and perusing the record, affirmed the classification of the trampoline and other items as determined by the Central Excise and Service Tax Appellate Tribunal ('CESTAT'), stating it 'do[es] not find any infirmity in the classification... as has been done by [CESTAT].' On that basis the Civil Appeal was dismissed. The decision is a straight appellate affirmation of CESTAT's classification determination, with no alteration of the impugned classification or remand for further fact-finding. 'Pending application(s), if any, shall stand disposed of.'