BUSSA OVERSEAS & PROPERTIES (P) LTD.&ANR vs UNION OF INDIA

The Supreme Court addressed the appeal against the Bombay High Court's refusal to condone a 129-day delay in filing a review application regarding a customs duty refund claim under Section 18(2) of the Customs Act, 1962. The Court held that the High Court's decision was justified as the appellants had passed on the duty incidence to customers, leading to unjust enrichment, thus affirming the dismissal of the writ petition. The Court emphasized that the refund claim under Section 18(2) was valid, but the circumstances warranted the High Court's refusal to exercise its writ jurisdiction.