Case Details

  • Case Name: Petition for Special Leave to Appeal (C) No(s). 18718-18719/2026
  • Parties: Commissioner of Customs (Petitioner) vs. Frigorifico Allana Private Ltd (Respondent)
  • Court/Authority: Supreme Court of India
  • Date of Hearing/Order: 22-05-2026
  • Related Prior Orders: Impugned final judgment and order dated 27-11-2024 in CUAPP(L) No. 30050/2024 and CUAPP(L) No. 30034/2024 (High Court, Bombay); Reference to SLP (C) Diary No. 17367/2025 dismissed on 14.08.2025

Parties Involved

  • Petitioner: Commissioner of Customs
  • Respondent: Frigorifico Allana Private Ltd
  • Petitioner Counsel: Mr. N. Venkataraman (A.S.G.), Mr. Gurmeet Singh Makker (AOR), Mr. Bhuvan Kapoor (Adv.), Mr. V. C. Bharathi (Adv.), Mr. Udai Khanna (Adv.), Mr. Ajay Kumar Prajapati (Adv.)
  • Respondent Counsel: Mr. Nakul Dewan (Sr. Adv.), Mr. Sandeep Sudhakar Deshmukh (AOR), Mr. Samsher Garud (Adv.), Mr. Nishant Sharma (Adv.), Mr. Ankur Savadikar (Adv.), Mr. Kartik Sharma (Adv.)
  • Bench: Hon'ble Mr. Justice Manoj Misra, Hon'ble Mr. Justice Manmohan

Issues / Allegations / Violations

  • Petition sought condonation of delay in filing I.R. IA No. 140652/2025.
  • No other substantive allegations or violations were detailed in the record.

Findings & Observations

  • The Court noted that a similar issue had been previously addressed in SLP (C) Diary No. 17367/2025, which was dismissed by order dated 14.08.2025.
  • Based on the precedent, the Court found no merit to entertain the present Special Leave petitions.

Penalties / Settlements / Directions

  • Delay Condoned: The Court granted condonation of the filing delay for I.R. IA No. 140652/2025.
  • Dismissal of Petitions: Both Special Leave petitions (Nos. 18718 and 18719/2026) were dismissed.
  • Disposition of Pending Applications: Any pending applications, if existent, were ordered to stand disposed of.

Corrective Actions & Future Obligations

  • No specific corrective actions or future compliance obligations were stipulated beyond the dismissal of the petitions.

Final Ruling & Enforcement

  • The Supreme Court condoned the delay, dismissed the Special Leave petitions, and disposed of any pending applications, thereby concluding the proceedings on 22 May 2026.