Commissioner of Customs vs Isha Exim: SLP Dismissed

Authority: Supreme Court of India

Order Date: 04-08-2026

Case Overview

• Petitioners: The Commissioner of Customs, Chennai II & Ors.
• Respondent: M/s Isha Exim.
• Petitions: Special Leave to Appeal (C) Nos. 22226‑22263/2025, arising from impugned final judgments and orders dated 06‑12‑2024 in WA Nos. 1798, 1800, 1802, 1808, 1803, 1146, 1694, 1695, 1796, 2414, 2945, 2933, 2934, 2937, 2938, 2939, 2940, 2942, 2944 and RA Nos. 33‑60/2025 dated 29‑04‑2025 passed by the Madras High Court.
• Interlocutory applications: IA No. 69108/2026 and IA No. 192065/2025 seeking exemption from filing C/C of the impugned judgment.
• Hearing: Conducted on 04‑08‑2026 before a bench of Hon’ble Mr. Justice Pamidighantam Sri Narasimha and Hon’ble Mr. Justice Alok Aradhe. Counsel for petitioners included ASG S Dwarakanath, Gurmeet Singh Makker, Karan Lahiri, Udai Khanna, Raman Yadav, Chitvan Singhal; respondent counsel led by Sr. Adv. Arvind P Datar, Rajat Mittal, Krishnanandh, Aansh Desai, Subham Kumar, Priyanshu.

Final Outcome

• The Court held that it was not inclined to interfere with the High Court’s judgments and orders.
• All Special Leave Petitions were dismissed.
• Any accompanying interlocutory applications, if any, were disposed of.
• The High Court’s orders remain effective and binding.

Topics: Customs Litigation, Judicial Review