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Case Law Details

Case Name : Commissioner of Customs (Air Cargo) Chennai VII Vs Reliance Jio Infocomm Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal D. No. 40248 of 2023
Date of Judgement/Order : 11/12/2023
Related Assessment Year :
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Commissioner of Customs (Air Cargo) Chennai VII Vs Reliance Jio Infocomm Ltd. (Supreme Court of India)

Introduction: In a recent ruling, the Supreme Court of India delivered a significant decision in the case of Commissioner of Customs (Air Cargo) Chennai VII vs. Reliance Jio Infocomm Ltd. The appeal, centered around a delay of 526 days, resulted in the dismissal of the Customs Appeal, providing relief to Reliance Jio Infocomm.

Detailed Analysis:

1. Background of the Case: The appeal raised concerns about a substantial delay of 526 days in filing, a fact emphasized by the learned senior counsel for the respondent. The lack of explanation regarding the events between 25.08.2022 and 18.07.2023 became a crucial aspect of the dismissal.

2. Argument for Dismissal: The respondent’s counsel argued for dismissal solely on the grounds of the substantial delay, emphasizing the absence of any explanation for the prolonged period between the two crucial dates. The appellant’s counsel acknowledged the absence of details in this regard.

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