Summary: The Supreme Court of India, on 08‑Oct‑2026, heard a Special Leave Petition filed by the Principal Commissioner of Customs (Port) against M/S A.S. Chattha Exim Pvt. Ltd. seeking condonation of delay in filing IA No.284720/2026 and refiling IA No.284728/2026. The Court condoned both filing and refiling delays, granted leave, and ordered the matter to be tagged along with C.A. No.772/2023. This content may not be financially relevant.