2026 (8) TMI 172

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....l Kundalia, Sr. Adv. Ms. Ekta Sinha, Adv. Mr. Anindya Kanan, Adv. Mr. Dhirodatto Chaudhuri, Adv.   For the Respondent: Mr. Sudhir Mehta, Adv. Ms. Riya Debnath, Adv.   The Court: We have heard learned advocates on either side. 2. There is a delay of 26 days in filing the appeal. We are satisfied with the explanation offered for not preferring the appeal within time. Therefore, th....

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.... the Learned Tribunal erred in setting aside the penalty imposed on all four respondents ? v. Whether the Ld. Tribunal has erred in observing that differential ADD confirmed in respect of the 5 Bills of Entry in the impugned order is not sustainable as there is no evidence available to substantiate the allegation and also erred in observing that the differential ADD in respect of the 2 Bi....

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....having a relation to the rate of duty of customs or to the value of goods 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 ....

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....below:- "130E. Appeal to Supreme Court. - An appeal shall lie 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 it....