2025 (11) TMI 1369

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.... Appellant : Shri Anurag Kapur and Shri Kaushal Jaisalmer, Advocates For the Department : Shri Shiv Shankar, Authorised Representative ORDER JUSTICE DILIP GUPTA : M/s. Arktron Electronics [the appellant] has assailed the order dated 26.09.2023 passed by the Commissioner of Customs (Preventive) by which the benefit of the concessional rate of customs duty under Serial No. 39 of Notifica....

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....ith the Import of Goods for Concessional Rate of Duty Rules, 2017 provided the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 3. The issue involved in this appeal relates to eligibility to claim exemption under Serial No. 39 of the Notification on import of Aluminium based Copper Clad Laminates....

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....as dismissed in Supreme Court on 29.11.2024 (Civil Appeal Diary No. 28888 of 2024 in Commissioner of Custom vs. Crompton Greaves Consumer Electrical Ltd) on the grounds of delay as also on merits. The order is reproduced below: "1. There is a gross delay gross delay of 312 days in filing the Civil Appeals which has not been satisfactorily explained by the appellant. 2. Even other....

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.... clad materials consisting of paper+ epoxy + glass cloth which may fall under Chapters 39,74,75 and 76 which clearly shows that the exemption also covered materials which are predominantly copper falling under Chapter 74, which are predominantly nickel falling under Chapter 75 and which are predominantly aluminium falling under Chapter 76. Therefore, it is not correct to say that laminates with me....