Authority: Supreme Court of India, Civil Appellate Jurisdiction

Order Date: 16 September 2026

Case Overview

  • Appeal No. 12894/2026 (Diary No. 50708/2026) filed by the Commissioner of Customs against M/S VSM Impex Pvt Ltd.
  • Related applications: IA No. 270710/2026 (condonation of delay) and IA No. 270700/2026 (stay application).
  • Bench comprised of Justice Manoj Misra and Justice Vijay Bishnoi.
  • Counsel for the appellant: Mr. N Venkataraman (A.S.G.), Mr. Gurmeet Singh Makker (AOR), Mr. V C Bharathi, Adv., Mr. Harsh Gokhle, Adv., Mr. A. A. Pandey, Adv., Mr. Sanjay Kumar Yadav, Adv.
  • Counsel for the respondent: (not listed in the order).
  • The appellant argued a tax effect, but counsel stated the effect was below the litigation threshold.
  • The Court observed that a similar matter had been dismissed in an order dated 27‑07‑2026 in C.A. No. 009417/2026.
  • Registrar details: (CHETAN ARORA) (SAPNA BANSAL) ASTT. REGISTRAR‑cum‑PS COURT MASTER (NSH).

Final Outcome

  • Delay in filing was condoned.
  • The appeal was dismissed in terms of the signed order placed on the file.
  • Any pending applications, if existent, were ordered disposed of.

Topics: Customs, Tax Litigation