https://www.taxtmi.com/caselaws?id=765841 The SC dismissed the appeals, finding a gross unexplained delay of 220 days in filing and refusing condonation. The court upheld the impugned order and declined to interfere on merits. It noted denial of cross-examination of testing personnel, absence of samples for 17 shipping bills, and that the Tribunal's remand for verification of Bank Realization Certificates did not alter the conclusion. The appeals were dismissed both for delay and on substantive grounds. en-us Mon, 27 Jan 2025 00:00:00 +0530 Wed, 17 Sep 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765841 The SC dismissed the appeals, finding a gross unexplained delay of 220 days in filing and refusing condonation. The court upheld the impugned order and declined to interfere on merits. It noted denial of cross-examination of testing personnel, absence of samples for 17 shipping bills, and that the Tribunal's remand for verification of Bank Realization Certificates did not alter the conclusion. The appeals were dismissed both for delay and on substantive grounds. Case-Laws Customs Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765841