Customs Commissioner Appeal Dismissed – Rs 7.55L

Authority: Supreme Court of India (Civil Appellate Jurisdiction)

Order Date: 16 July 2026

Case Overview

• Appeal No.: Civil Appeal No. 2086/2012 filed by the Commissioner of Customs (Appellant) against M/S Technibharathi Pvt Ltd (Respondent).
• The dispute arose from a duty demand dated 20‑12‑2002 amounting to Rs 7,54,943 with interest.
• The appellant relied on CBIC Circular dated 02‑Nov‑2023, which fixes the monetary value for prosecuting appeals at Rs 2 crore.
• Because the duty demand was well below the Rs 2 crore threshold, the appeal was deemed not to survive for consideration.
• A stay application (IA No. 3/2012) was also pending and was heard on the same date.
• Counsel for the appellant: Mr. Raghavendra P Shankar (A.S.G.), Mr. Gurmeet Singh Makker (AOR), Mr. Karan Lahiri, Adv. Mrs. Pallavi Mishra, Adv. Mrs. Nasadiya Singh.
• Counsel for the respondent: Mr. Vikas Mehta (AOR).
• Bench: Hon'ble Mr. Justice Aravind Kumar and Hon'ble Mr. Justice Vipul M. Pancholi.

Final Outcome

• The Supreme Court dismissed the civil appeal, stating that it does not meet the monetary limit prescribed by the CBIC circular.
• All pending applications, including the stay application IA No. 3/2012, were ordered to stand disposed of.

Topics: Customs Duty, Supreme Court Decision