Supreme Court Allows Late Appeal Filing, Backs Customs Tribunal's Ruling on Procedural Compliance and Substantive MeritsSC condoned delay in filing civil appeal and upheld the Customs, Excise and Service Tax Appellate Tribunal's decision. After hearing arguments, the Court found the Tribunal's view correct and dismissed the appeal, emphasizing procedural timeliness and respect for specialized tribunal judgments. Issues: Delay in filing the Civil Appeal, correctness of the view taken by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata.

The Supreme Court, comprising Hon'ble Mr. Justice Abhay S. Oka and Hon'ble Mr. Justice Augustine George Masih, addressed the issue of delay in filing the Civil Appeal. The Court first condoned the delay in filing the appeal. The Court then considered the correctness of the view taken by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata. After hearing the learned Additional Solicitor General for the appellant, the Court concluded that the view taken by the Tribunal was deemed to be correct. Consequently, the Supreme Court dismissed the Civil Appeal based on this finding. The judgment highlights the importance of timely filing of appeals and upholding the decisions of specialized tribunals like the Customs, Excise and Service Tax Appellate Tribunal. Classification of Betine Hydrochloride (Betine HCL) - CBIC Instruction vide F. No. 401/92/2022-Cus-III - Commissioner (Appeals) held that the product rightly falls under CETH 230990 and has set aside the confirmed demands under the Order-in-Original - it was held by CESTAT that It is seen that Betine HCL 93-98% are classifiable under Animal Feed Grade only . HELD THAT:- The view taken by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata is absolutely correct. Hence, the Civil Appeal is dismissed. COMMISSIONER OF CUSTOMS (PORT) KOLKATA Versus M/s INDIA TRADING BUREAU PVT. LTD.
Customs
2024 (7) TMI 1219 - SC Order - 2025 (391) E.L.T. 467 (SC)
SUPREME COURT - SC
Dated:- 10-7-2024
CIVIL APPEAL NO…… OF 2024 ( Arising out of Diary No. 21286 of 2024 ) - -
Customs
HON'BLE MR. JUSTICE ABHAY S. OKA And HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH For the Appellant : Mr. N. Venkataraman, A.S.G. Mr. Gurmeet Singh Makker, AOR Mr. H.R.Rao, Adv. Mr. V.C.Bharathi, Adv. Mr. Kartikeya Asthana, Adv. Dr. Arun Kumar Yadav, Adv ORDER Delay is condoned in filing the Civil Appeal. After having heard the learned Additional Solicitor General appearing for the appellant, we find that the view taken by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata is absolutely correct. Hence, the Civil Appeal is dismissed.
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