Court Dismisses Customs Appeal vs S.K. Petroleum

Authority: Supreme Court of India (Civil Appellate Jurisdiction)

Order Date: 14 August 2026

Case Overview

• Appellant: Commissioner of Customs (Petitioner)
• Respondent: M/S S.K. Petroleum (Respondent)
• Civil Appeal Diary No(s). 39947/2026 arising from impugned final judgments dated 09‑03‑2026 in CA Nos. 60825/2017, 60828/2017, 61054/2019, 61055/2019 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chandigarh.
• The appellant relied on an earlier Civil Appeal Diary No. 34165 of 2023, which was dismissed by the Tribunal on 18 September 2023.
• Pending applications: IA No. 230246/2026 (condonation of delay) and IA No. 230256/2026 (stay application).

Final Outcome

• The Court condoned the delay in filing.
• All civil appeals were dismissed in accordance with the earlier dismissal of Diary No. 34165/2023.
• Any pending applications, including IA No. 230246/2026 and IA No. 230256/2026, were ordered to stand disposed of.

Topics: Customs Enforcement, Judicial Decision