Authority: Supreme Court of India, Civil Appellate Jurisdiction
Order Date: 12 August 2026
Case Overview
- Appeal No.14129/2015 filed by the Commissioner of Customs, Kandla (Appellant) against M/s. Rajnarayan Jwalaprasad & Ors. (Respondents).
- The matter was heard before Hon'ble Justices J.B. Pardiwala and K. Vinod Chandra.
- Counsel for the Revenue included Senior Advocate Ms. Nisha Bagchi, along with a team of advocates; Respondents were represented by Mr. Merusagar Samantaray, AOR.
- The appeal challenged the judgment and order of the High Court; the Revenue argued that there was no error of law and highlighted the low tax effect of the dispute.
Final Outcome
- The Supreme Court dismissed the civil appeal on the ground of low tax effect as well as on merits, affirming that no error of law was committed by the High Court.
- All pending applications, if any, were also ordered to stand disposed of.
Topics: Customs, Tax Litigation