Authority: Supreme Court of India, Civil Appellate Jurisdiction
Order Date: 28 September 2026
Case Overview
- Parties: Commissioner of Customs, ICD Patparganj (Appellant) vs. M/S Namo Alloys Pvt. Ltd. (Respondent).
- Origin: Appeals arise from an impugned final judgment and order dated 07‑08‑2025 in Civil Appeals No. 60433/2025 through No. 60474/2025, passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chandigarh.
- Interim Applications: IA No. 278475/2026 (condonation of delay in filing) and IA No. 278474/2026 (stay application) were listed.
- Legal Context: The appeals were examined under a Circular issued by the Central Board of Indirect Taxes & Customs (CBIC) stating that cases with a low tax effect are to be delayed by 315 days unless satisfactory explanation is provided.
- Court Observations: The Bench noted that the appeals had a low tax effect and had been delayed for 315 days without satisfactory justification, invoking the CBIC circular.
Final Outcome
- The Supreme Court dismissed both appeals on the grounds of low tax effect and undue delay.
- The order, signed by Hon’ble Mr. Justice Manoj Misra and Hon’ble Mr. Justice Vijay Bishnoi, directs that any pending applications, if any, shall stand disposed of.
- The order was digitally signed by KAVITA PAHUJA on 29‑09‑2026 (14:07:03 IST) and recorded by ASTT. Registrar‑cum‑PS Court Master (NSH) Sapna Bansal.
Topics: Customs, Tax Litigation