https://www.taxtmi.com/caselaws?id=775720 The SC dismissed the Civil Appeals due to an inordinate delay of 295 days in filing, finding the explanation insufficient to constitute sufficient cause for condonation. The court upheld the binding nature of the Advance Ruling under section 28J of the Customs Act, 1962, confirming that the classification of 'API supari' as determined by the CESTAT was valid. There was no evidence that the imported goods differed materially from those previously ruled upon, and thus the Advance Ruling remained applicable. Consequently, the appeals were dismissed solely on the ground of delay. en-us Thu, 17 Jul 2025 00:00:00 +0530 Wed, 30 Jul 2025 08:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775720 The SC dismissed the Civil Appeals due to an inordinate delay of 295 days in filing, finding the explanation insufficient to constitute sufficient cause for condonation. The court upheld the binding nature of the Advance Ruling under section 28J of the Customs Act, 1962, confirming that the classification of 'API supari' as determined by the CESTAT was valid. There was no evidence that the imported goods differed materially from those previously ruled upon, and thus the Advance Ruling remained applicable. Consequently, the appeals were dismissed solely on the ground of delay. Case-Laws Customs Thu, 17 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775720