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The Commissioner Of Customs (Export) vs Reliance Industries Limited on 25 September, 2023

Author: B.V. Nagarathna

Bench: B.V. Nagarathna

     ITEM NO.5                                 COURT NO.15                                SECTION IX

                                     S U P R E M E C O U R T O F             I N D I A
                                             RECORD OF PROCEEDINGS

     SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 6531/2023

     (Arising out of impugned final judgment and order dated 20-12-2021
     in CUSA No. 45/2013 passed by the High Court of Judicature at
     Bombay)

     THE COMMISSIONER OF CUSTOMS (EXPORT)                                            Petitioner(s)

                                                         VERSUS

     RELIANCE INDUSTRIES LIMITED                                                     Respondent(s)

     (FOR ADMISSION and I.R. and IA No.46914/2023-CONDONATION OF DELAY
     IN FILING and IA No.46916/2023-EXEMPTION FROM FILING C/C OF THE
     IMPUGNED JUDGMENT)

     Date : 25-09-2023 This petition was called on for hearing today.

     CORAM :
                              HON'BLE MRS. JUSTICE B.V. NAGARATHNA
                              HON'BLE MR. JUSTICE UJJAL BHUYAN

     For Petitioner(s)                    Mr. N. Venkatraman, A.S.G.
                                          Mr. Arijit Prasad, Sr. Adv.
                                          Mr. Mukesh Kumar Maroria, AOR
                                          Mr. Annirudh Sharma II, Adv.
                                          Mr. Udai Khanna, Adv.
                                           Mr. Deepak Kumar, Adv.

     For Respondent(s)                    Mr. Shyam Diwan, Sr. Adv.
                                          Mr. Jaydeep Patel, Adv.
                                          Mr. Vipin Jain, Adv.
                                          Mr. K. R. Sasiprabhu, AOR
                                          Mr. Vishnu Sharma A S, Adv.
                                          Mr. Kartikeya Asthana, Adv.

                               UPON hearing the counsel the Court made the following
                                                  O R D E R

There is gross delay of 331 days in filing this special leave petition.

We are not satisfied with the explanation offered by the Digitally signed by RADHA SHARMA Date: 2023.09.26 petitioner seeking condonation of delay. 11:21:59 IST Reason:

 Hence, the application seeking condonation of delay is dismissed.

Consequently, the special leave petition is dismissed. However, the question of law, if any, which arises is kept open to be agitated in any other proceeding even as against this assessee in future.

Pending application(s), if any, shall stand disposed of. (RADHA SHARMA) (MALEKAR NAGARAJ) COURT MASTER (SH) COURT MASTER (NSH) 2