The Court: We have heard learned advocates on either side.
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, the delay
is condoned. The application being GA 1 of 2025 is allowed.
The appeal is admitted on the following substantial questions of law for
consideration.
2
“A. Whether the respondent is liable to pay the Anti Dumping duty as
well as the Customs duty for mis-declaring the country of origin and
wrong availment of the benefit of Customs exemption Notification
No.46/2011-Customs dated 01.06.2011 and Notification
No.53/2011-Customs dated 01.07.2011?
