M/S. UDAYANI SHIP BREAKERS LTD. vs COMMNR.OF CUSTOMS &CENTRAL EXCISE,RAJKOT

The Supreme Court, under Section 130(E) of the Customs Act, 1962, upheld the Tribunal's decision which reversed the Commissioner of Central Excise's order, denying the appellant's request for abatement of duty. The Court found that the appellant failed to file the Bill of Entry within the stipulated time and did not provide sufficient justification for the delay. Consequently, the Court affirmed the Tribunal's ruling that the appellant was not entitled to the claimed abatement, thereby maintaining the legal requirement for timely compliance in customs procedures.