SC Dismisses Appeal for 130-Day Filing Delay; No Justification Provided; Mumbai Tribunal Order Stands; Applications Disposed.Condonation of gross delay of 130 days in filing the appeal which has not been satisfactorily explained - Classification of imported goods - Small Form-factor Pluggable (SFP)-25G-SR Optical Transceiver - SFP-10G-SRL Optical Transceiver - QSFP-10G-UNIV Optical Transceiver, etc. - classifiable under Customs Tariff Item (CTI) 8517 6290 or not - exemption/ duty concession under Notification No.57/2017-Customs dated 30.06.2017 (Sl. No.20), as amended - it was held by CESTAT that The product under con... ... ... Supreme Court Judgment Summary:

- Court and Judges: The judgment was delivered by the Supreme Court, with Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice R. Mahadevan presiding.

- Parties Involved: The petitioner was represented by Mr. N. Venkatraman, A.S.G., Mr. Rupesh Kumar, Sr. Adv., Mr. Gurmeet Singh Makker, AOR, Mr. Vaibhav Mishra, Adv., and Mr. Gopal Jha, Adv.

- Key Issues:
- The appeal faced a "gross delay of 130 days" in filing, which was not satisfactorily explained by the petitioner.
- The court found "no good reason to interfere" with the order dated 22.04.2024 from the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai.

- Judgment: The appeal was dismissed on the grounds of both delay and merits. Any pending applications were also disposed of. Condonation of gross delay of 130 days in filing the appeal which has not been satisfactorily explained - Classification of imported goods - Small Form-factor Pluggable (SFP)-25G-SR Optical Transceiver - SFP-10G-SRL Optical Transceiver - QSFP-10G-UNIV Optical Transceiver, etc. - classifiable under Customs Tariff Item (CTI) 8517 6290 or not - exemption/ duty concession under Notification No.57/2017-Customs dated 30.06.2017 (Sl. No.20), as amended - it was held by CESTAT that The product under consideration i.e., Small Form-factor Pluggable Optical Transceiver of various models are classifiable under Customs Tariff Item (CTI) 8517 7090, and not under CTH 8517 62 90, as claimed by Revenue. Accordingly, the impugned goods are eligible for exemption/duty concession under Serial No. 5(a) of Notification No. 57/2017-Customs dated 30.06.2017, as amended. HELD THAT:- There are no good reason to interfere with the impugned order dated 22.04.2024 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. The appeal is, therefore, dismissed on the ground of delay as well as on merits. COMMISSIONER OF CUSTOMS (IMPORT) Versus IBM INDIA PRIVATE LIMITED
Customs
2025 (1) TMI 860 - SC Order - TMI
SUPREME COURT - SC
Dated:- 6-1-2025
CIVIL APPEAL DIARY NO. 50542 2024 - -
Customs
HON'BLE MR. JUSTICE J.B. PARDIWALA And HON'BLE MR. JUSTICE R. MAHADEVAN For the Petitioner : Mr. N.Venkatraman, A.S.G. Mr. Rupesh Kumar, Sr. Adv. Mr. Gurmeet Singh Makker, AOR Mr. Vaibhav Mishra, Adv. Mr. Gopal Jha , Adv ORDER 1. There is a gross delay of 130 days in filing the appeal which has not been satisfactorily explained. 2. We find no good reason to interfere with the impugned order dated 22.04.2024 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. 3. The appeal is, therefore, dismissed on the ground of delay as well as on merits. 4. Pending application(s), if any, stands disposed of.
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