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    <title>2023 (7) TMI 219 - SC Order</title>
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    <description>The Supreme Court examined whether appeals could be entertained under Section 130E of the Customs Act, 1962 and found that the issues raised did not fall within the scope of that provision. It therefore declined to exercise jurisdiction under Section 130E and dismissed the appeals, while expressly leaving all questions of law open for consideration in an appropriate forum or case. In a separate procedural matter, the Court condoned a 282-day delay in filing one civil appeal, but that did not alter the substantive conclusion that the appeals were not entertainable under Section 130E.</description>
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