Authority: Supreme Court of India

Order Date: 02-09-2026

Case Overview

  • Petitioners: Commissioner of Customs; Respondent: M/s Space Technologies.
  • Civil Appeal No. 45084/2026 arising from impugned final judgment and order dated 13‑03‑2026 in CESTAT (Circuit Bench Hyderabad) CA No. 28146/2013.
  • Applications filed: IA No. 256465/2026 (condonation of delay in filing) and IA No. 256463/2026 (stay application).
  • Counsel for petitioner: Mr. N Venkataraman (A.S.G.), Mr. Gurmeet Singh Makker (AOR), Mr. Santosh Kumar Pandey, Adv., Mr. Nikhil Aradhe, Adv., Mr. V C Bharathi, Adv.
  • Court observed that CESTAT, while overturning the decision of the Commissioner (Appeals), failed to consider the Explanatory Notes to Chapter 84 of the HSN referenced in paragraph 36 of its order dated 26‑Nov‑2012.

Final Outcome

  • The Court condoned the delay in filing.
  • Directed that a notice be issued, returnable within six weeks.

Topics: Customs, Legal Proceedings