Supreme Court Dismisses Curative Petition, Upholds Limitation Period of 3 months for Proceedings under Customs Act [Read Judgement]

The Supreme Court of India, in its order dated November 4, 2025, dismissed the curative petition in relation to a final judgment passed on October 1, 2024, in review proceedings. The court upheld the ruling of the limitation period of 3 months for proceedings under the Customs Act, 1962.

The Chief Justice and the other three judges, comprising Justice Surya Kant, Justice Vikram Nath and Justice S.V.N. Bhatti disposed of the appeal filed by Pushpa L. Tolani. The Court reviewed the petition and found that it did not meet the criteria established in the landmark case Rupa Ashok Hurra v. Ashok Hurra (2002 SCC 388).

In this case, the Supreme Court of India laid down the principles and parameters for entertaining and examining a curative petition. The Court outlined that a curative petition should be entertained only if it demonstrates that the earlier judgment was tainted by violations of principles of natural justice, or that there was a patent error or miscarriage of justice. It also stated that the petition must be founded on serious allegations and should not be a mere reiteration of the grounds already considered and rejected.

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Before the Delhi High Court, the assessee has made various contentions. The court clarified that under Section 155(2) of the Customs Act, 1962, the limitation for initiating proceedings other than suits is three months from the cause of action, with a requirement of one month’s prior notice.

However, it was held that this provision does not apply to civil suits for malicious prosecution; rather, such suits are governed by the Limitation Act, 1963. According to the Limitation Act, the limitation period for filing a suit for malicious prosecution is one year from the date of acquittal or termination of the prosecution.

The Court further noted that the exclusion of the date of acquittal from the limitation calculation, under Section 12(1) of the Limitation Act, means that the limitation period starts the day after acquittal. Since the suit was filed exactly one year after the date of acquittal, on April 11, 2008, it was within the permissible time frame. The Court dismissed the petition challenging the maintainability of the suit, affirming that it was filed within the valid limitation period.

Additionally, the Court distinguished earlier judgments cited by the petitioners, stating they were not applicable as they involved delays of several months or years, and did not specifically address the one-day delay issue. The Court emphasized that the suit was timely filed and directed the trial court to proceed expeditiously with the case. All applications were disposed of accordingly.

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