SC Condones Delay, Admits Face IT Appeal

Authority: Supreme Court of India

Order Date: 14-08-2026

Parties: Commissioner of Customs (Petitioner) vs. M/s Face IT Systems LLP (Respondent).
Civil Appeal No.: 36033/2026, arising from impugned final judgment and order dated 02-12-2025 in CUSTA Nos. 76501/2025, 76502/2025, 76512/2025, 76513/2025 & 76514/2025 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata.
Interim Applications: IA No. 231392/2026 – condonation of delay in filing appeals; IA No. 231393/2026 – condonation of delay in refiling appeals; IA No. 231390/2026 – ex-parte stay.
Counsel for Petitioner: Sr. Adv. Arijit Prasad, Adv. Gurmeet Singh Makker (AOR), Adv. V C Bharathi, Adv. Shanbhavi Sharma, Adv. Jyoti Tiwari.
Bench: Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K. Vinod Chandran.

The Court ordered that the delay in filing and refiling the appeals be condoned and that the appeal be admitted, thereby allowing the proceedings to continue.

Topics: Customs Law, Judicial Relief