2026 (1) TMI 907

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....llant : Ms. Manasi Mukherjee, Adv. And Mr. Bijitesh Mukherjee, Adv. For the Respondent : Mr. Rahul Dhanuka, Adv. And Mr. Niraj Baheti, Adv. ORDER The Court: We have heard learned counsel for the parties. 2. There is a delay of 455 days in filing the appeals. We are satisfied with the explanation offered for not preferring the appeals within time. Therefore, the delay is condoned. The a....

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....ose exemption where the duty is debited through Scrips i.e. duty is not absolutely exempted but paid through other mode, whereas, Circular No.03/2022 dated 01.02.2022 does not mention any such MEIS Scrips, but deals with those notifications, either with unconditional exemption or with pre-import or post-import conditions, like coo benefits/import through advance/DFIA/DEPB/EPCG licenses, etc, where....

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....ds for the purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law. (2) The [Principal Commissioner of Customs or Commissioner of Customs] or the other party aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be - (a) filed within one hundred....

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....to the Supreme Court from - [(a) any judgment of the High Court delivered - (i) in an appeal made under section 130; or (ii) on a reference made under section 130 by the Appellate Tribunal before the 1st day of July, 2003; (iii) on a reference made under section 130A, in any case which, on its own motion or on an oral application made by or on behalf of the part....