(B.V. Nagarathna and Prashant Kumar Mishra, JJ.)
Commissioner of Customs (General) __________________ Appellant;
v.
Kruger Ventilation Industries (North India) Private Limited ________________________________________________ Respondent.
Civil Appeal No. of 2023 (@ Diary No(s). 24431/2023), decided on July 14, 2023
The Order of the court was delivered by
Order
1. Shri V. Chandrashekara Bharathi, learned counsel appearing for the appellant submitted that although there is a delay of 343 days in filing the appeal, the issues in this appeal are also covered by the judgment of this Court in Matsushita Television & Audio (I) Ltd. v. Commissioner of Customs (2007) 11 SCC 198 and, therefore, an appropriate order may be passed in the appeal.
2. The Civil Appeal is dismissed both on the ground of delay as well as on merits.
3. Pending application(s) shall stand disposed of.
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