In Brief
The Department of Customs Chennai challenged the Tribunal's decision regarding the classification of Volex Interconnect's goods. The appeal was filed 584 days late without adequate explanation. The Supreme Court dismissed the appeal on two grounds: first, the unexplained delay failed to meet the 'sufficient cause' standard required for condonation; second, even on merits, the Tribunal's classification was correct, as the Department itself treated the assessee consistently in the same manner for subsequent years, confirming the Tribunal's view was sound.
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