https://www.taxtmi.com/caselaws?id=777303 SC refused condonation of a 431-day delay, finding the explanation unsatisfactory, and dismissed the appeal both for delay and on merits. The dispute concerned classification and valuation of imported CKD goods described as electric tricycle spare parts under CTH 8708.99.00 and alleged mis-declaration, enhancement of value and confiscation. CESTAT had earlier held mis-declaration/unlawful valuation was not established and set aside penalties, noting breach of natural justice and directing compliance with statutory procedure and CVR-2007; SC nonetheless found no merit in the challenge. en-us Mon, 25 Aug 2025 00:00:00 +0530 Thu, 28 Aug 2025 08:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777303 SC refused condonation of a 431-day delay, finding the explanation unsatisfactory, and dismissed the appeal both for delay and on merits. The dispute concerned classification and valuation of imported CKD goods described as electric tricycle spare parts under CTH 8708.99.00 and alleged mis-declaration, enhancement of value and confiscation. CESTAT had earlier held mis-declaration/unlawful valuation was not established and set aside penalties, noting breach of natural justice and directing compliance with statutory procedure and CVR-2007; SC nonetheless found no merit in the challenge. Case-Laws Customs Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777303