Gujarat Chemical Terminal Appeal Dismissed, 6752-Day Delay

Authority: Supreme Court of India (Civil Appellate Jurisdiction)

Order Date: 25 August 2026

Case Overview

• Parties: Commissioner of Central Excise and Customs (appellant) vs. M/S Gujarat Chemical Port Terminal Company Ltd (respondent).
• Origin: Appeal challenges the final judgment and order dated 22‑11‑2007 in ST No. 74/2004 of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad.
• Delay: Appeal filed 6,752 days (approximately 18.5 years) after the CESTAT order.
• Legal argument: Additional Solicitor General S. Dwarkanath contended the delay was due to a misconception about jurisdiction, asserting the High Court could entertain the appeal; the High Court clarified jurisdiction lies with this Court under Section 35L of the Central Excise Act, 1944.
• Court’s observation: The Court perused the impugned order and found no satisfactory ground to condone the inordinate delay or to entertain the appeal on merits.

Final Outcome

• The civil appeal is dismissed.
• All pending applications, including the condonation of delay and stay applications, are ordered disposed of.

Topics: Legal; Taxation; Customs