Court: Supreme Court of India, Civil Appellate Jurisdiction
Order Date: 25 May 2026
Origin: Impugned final judgment and order dated 08-01-2026 in CUSA Nos. 86724/2025, 86809/2025, 86810/2025 of the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench, Mumbai
Related Interim Applications: IA No. 157336/2026 (condonation of delay in filing) and IA No. 157335/2026 (ex-parte stay)
Parties Involved
Petitioner: Commissioner of Customs
Respondent: Gordon Woodroffe Logistics Ltd.
Counsel for Petitioner: Mr. N. Venkataraman (A.S.G.), Mr. Gurmeet Singh Makker (AOR), Mr. V.C. Bharathi (Adv.), Mr. Arijit Prasad (Adv.), Mr. Padmesh Mishra (Adv.), Mr. Ajay Kumar Pandey (Adv.)
Judges: Hon’ble Justice Aravind Kumar, Hon’ble Justice Prasanna B. Varale
Court Master: Avgv Ramu
Senior Personal Assistant: Deepanshu
Issues / Allegations / Violations
The Commissioner of Customs appealed against the Tribunal’s orders dated 08-01-2026, seeking reversal of the decisions.
Applications were filed for condonation of delay in filing the appeal (IA No. 157336/2026) and for an ex-parte stay (IA No. 157335/2026).
Findings & Observations
The Supreme Court condoned the delay in filing the appeal.
The Court found no substantive ground to entertain the civil appeal and therefore dismissed it.
Penalties / Settlements / Directions
No monetary penalty was imposed.
The civil appeal is dismissed as per the signed order placed on file.
All pending applications, if any, are ordered to stand disposed of.
Corrective Actions & Future Obligations
No specific corrective actions were directed beyond the disposal of the pending applications.
Final Ruling & Enforcement
The appeal filed by the Commissioner of Customs is dismissed.
The order dated 25-05-2026 is effective immediately, and any pending applications are to be considered disposed.
