M/S. Udayani Ship Breakers Ltd vs Commnr. Of Customs & Central Excise, ...

The Supreme Court, while adjudicating an appeal under Section 130(E) of the Customs Act, 1962, held that the Customs Excise and Gold (Control) Appellate Tribunal correctly reversed the Commissioner's order denying abatement of duty. The Court emphasized that the importer failed to file the Bill of Entry within the stipulated time despite seeking extensions, thus affirming the Tribunal's decision that the appellant was not entitled to the claimed abatement. The appeal was dismissed, upholding the Tribunal's ruling.