(M.R. Shah and C.T. Ravikumar, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 380/2023 (@ D. No. 38797/2022), decided on January 5, 2023
Steel Authority of India Ltd. __________________________ Petitioner;
v.
Commissioner of Customs __________________________ Respondent.
(IA No. 203917/2022-Condonation of Delay in Filing and IA No. 203923/2022-Exemption From Filing C/c of the Impugned Judgment)
Petition(s) for Special Leave to Appeal (C) No(s). 380/2023 (@ D. NO. 38797/2022); IA No. 203917/2022; and IA No. 203923/2022
The Order of the court was delivered by
Order
1. Delay condoned.
2. As the impugned order is of remand to the adjudicating authority, no interference of this Court is called for. However, it is observed that it will be open for the petitioner to prove while leading cogent evidence including the evidence produced earlier on the allegations of unjust enrichment and the same be considered by the adjudication authority in accordance with law and on its own merits.
3. With this, the Special Leave Petition stands dismissed.
4. Pending application(s) shall stand disposed of.
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