Authority: Supreme Court of India, Civil Appellate Jurisdiction

Order Date: 13 July 2026

Case Overview

  • Appellant: Commissioner of Customs (Imports); Respondent: M/s Sandor Medicaids Pvt Ltd.
  • Appeal arises from impugned final judgment and order dated 24‑12‑2025 in CUSA Nos. 87320/2024 and 87321/2024 issued by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Mumbai.
  • Two interim applications were filed: IA No. 189526/2026 seeking condonation of delay in filing, and IA No. 189525/2026 seeking a stay.
  • Counsel for the appellant included Mr. N Venkataraman (A.S.G.), Mr. Gurmeet Singh Makker (AOR), Mr. V C Bharathi, Adv., Mr. Vaibhav Dwivedi, Adv., Mr. Pushkar Sharma, Adv., Mr. Ishaan Sharma, Adv., Mrs. Ritu Reniwal, Adv.; respondents’ counsel not listed.

Observations

  • The Court examined the impugned order and found no error in the view taken by the Customs, Excise & Service Tax Appellate Tribunal.
  • Accordingly, the delay in filing was condoned, but the appeal was dismissed.

Final Outcome

  • The appeal filed by the Commissioner of Customs (Imports) is dismissed.
  • All pending applications, including the stay application, stand disposed of.

Topics: Customs Appeal, Supreme Court Decision