Commissioner of Customs Appeal Dismissed – 611-Day Delay

Authority: Supreme Court of India, Civil Appellate Jurisdiction

Order Date: 20 July 2026

Case Overview

• Parties: Commissioner of Customs (Appellant) vs. M/S Elvance Overseas LLP (Respondent).
• The appeals arise from impugned final judgment and order dated 25‑06‑2024 in CESTAT Chandigarh cases CA No. 60055/2021 to CA No. 60061/2021.
• Pending applications: IA No. 178572/2026 (condonation of delay) and IA No. 178566/2026 (stay).
• The appeals were filed 611 days beyond the statutory limitation period; the Court found no satisfactory explanation to condone the delay.

Final Outcome

• The Supreme Court dismissed the appeals as barred by limitation.
• All pending applications, if any, were ordered to stand disposed of.

Topics: Customs, Limitation Law