Customs Chennai Appeal Dismissed – Low Tax Effect

Authority: Supreme Court of India

Order Date: 6 August 2026

Case Overview

• Civil Appeal No.7793/2012 filed by the Commissioner of Customs, Chennai (appellant) against M/S CDR Health Care Ltd (respondent).
• The matter was heard before a two‑judge bench comprising Justice J.B. Pardiwala and Justice K. Vinod Chandran.
• Senior Counsel Nisha Bagchi appeared for the appellant; a team of advocates represented the respondent.
• The dispute concerned a customs duty assessment; the appellant sought reversal, while the respondent contested the demand.

Final Outcome

• The Court dismissed the appeal on the ground that the tax effect involved was low, as recorded in the signed order.
• The order also disposed of any pending applications related to the appeal.

Topics: Court Decision, Taxation, Customs