Date of Order: 26 May 2026 (order signed), hearing on 25 May 2026
Period of Dispute: Not specified; relates to customs tax assessment.
Parties Involved
Appellant: Commissioner of Customs, ICD Patparganj (Customs authority)
Respondent: M/S Akshay Aluminium Alloys LLP
Counsel for Appellant: Mr. N. Venkataraman (A.S.G.), Mr. Gurmeet Singh Makker (AOR), Mr. V.C. Bharathi, Adv., Mr. Padmesh Mishra, Adv., Mr. Udit Dediya, Adv., Mr. Bhuvan Kapoor, Adv., Mrs. Divya Jyoti Singh, Adv.
Bench: Hon’ble Mr. Justice Manoj Misra and Hon’ble Mr. Justice Manmohan
Issues / Allegations / Violations
The appellant sought relief against the respondent concerning customs duty matters, alleging that the respondent’s tax liability was contested.
The appellant filed applications IA No. 153875/2026 (ex‑parte stay) and IA No. 153876/2026 (condonation of delay) related to the dispute.
No specific allegation of wrongdoing beyond the customs tax assessment is detailed in the order.
Findings & Observations
The Court observed that the tax effect in the matter is low.
Consequently, the Court found no substantive ground to entertain the appeals.
The question of law, if any, is left open for adjudication in a suitable future case.
Penalties / Settlements / Directions
No monetary penalty or settlement is imposed.
The Court directed that the delay in filing be condoned.
Corrective Actions & Future Obligations
No specific corrective actions are mandated for the respondent.
The Court left any potential question of law open for future adjudication, implying possible future proceedings.
Final Ruling & Enforcement
Order: (1) Delay condoned; (2) Appeals declined to be entertained due to low tax effect; (3) Question of law kept open; (4) All appeals and pending applications stand disposed.
The order is signed by Justice Manoj Misra and Justice Manmohan and recorded by the Registrar‑cum‑PS Court Master.
