Authority: Supreme Court of India

Order Date: October 26, 2026

Case Overview

  • Parties: Commissioner of Customs (Appellant) vs. M/s Good Luck Syndicate (Respondent).
  • Origin: Appeal arising from impugned final judgment and order dated 12‑02‑2026 in CA No.40051/2016 and CA No.40052/2016 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai Regional Bench.
  • Applications before the Court: IA No. 319659/2026 (condonation of delay in filing), IA No. 319661/2026 (condonation of delay in refiling/curing defects), IA No. 319657/2026 (ex‑parte stay).
  • Counsel for the Commissioner: Mr. N Venkataraman (A.S.G.), Mr. Gurmeet Singh Makker‑2357 (AOR), Mr. V C Bharathi, Adv., Mr. Kartikey Agarwal, Adv., Mr. Digvijay Dam, Adv., Mr. Avtar Singh Deo, Adv.
  • The Court noted that the tax effect of the dispute was less than the monetary limit prescribed under the applicable circulars.
  • The Court kept the question of law regarding the classification of the transaction open for future consideration.

Final Outcome

  • Delay in filing and refiling was condoned.
  • Civil appeals were dismissed.
  • Any pending applications, if any, were ordered to stand disposed of.

Topics: Customs Law, Tax Classification