Authority: Supreme Court of India, Civil Appellate Jurisdiction

Order Date: 06 August 2026

Case Overview

  • Appellant: Commissioner of Customs, Central Excise and Service Tax, Noida (U.P.)
  • Respondent: P G Electroplast Ltd
  • Appeals dismissed: Civil Appeal No. 517 of 2015, Civil Appeal Nos. 771‑776 of 2016, Civil Appeal No. 6170 of 2023
  • Interim applications: IA No. 187288/2023 (exemption from filing C/C of the impugned judgment) and IA No. 187287/2023 (stay application)
  • Counsel for appellant: Senior Counsel Nisha Bagchi and team of advocates (Mukesh Kumar Maroria, B. Krishna Prasad, N Venkataraman, Gurmeet Singh Makker, Mukesh Kumar Verma, V C Bharathi, B K Satija, Ishaan Sharma)
  • Counsel for respondent: Team of advocates led by V. Lakshmikumaran, Charnya Lakshmi Kumaran, Neha Choudhary, Nitum Jain, Medha Sinha, Swastik Mishra, Yashvardhan Singh, A. Nair, Ananya Gupta, R. Parthasarathy, M.n. Bharathi, Shyam Gopal, Govind Chandrasekhar, Nikita Bhardwaj, P. Krishnadevan, S. Nandakumar, Deepika Nandakumar, Kanimozhi J., Naresh Kumar
  • Judges hearing the matter: Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K. Vinod Chandran
  • The Court examined the merits of the appeals and found no good ground to interfere with the orders passed by the Customs, Excise & Service Tax Appellate Tribunal.

Final Outcome

  • The Civil Appeals are dismissed as per the signed order.
  • Any pending applications, if any, are ordered disposed of.

Topics: Customs Appeal, Court Judgment