Case Name: Commissioner of Customs vs A1 UDAI EXIM LLP (Civil Appeal No. 24759/2026)
Court/Authority: Supreme Court of India, Civil Appellate Jurisdiction
Case/Order No.: Civil Appeal Diary No. 24759/2026
Date of Order: 26 May 2026
Originating Orders: Impugned final judgment and order dated 08‑01‑2026 in CA Nos. 87328/2025, 87329/2025, 87330/2025, 87331/2025 passed by the Customs, Excise and Service Tax Appellate Tribunal (West Zonal Bench, Mumbai)
Period of Dispute: Not explicitly stated; the appeal relates to the CESTAT orders dated 8 January 2026.
Parties Involved
Appellant: Commissioner of Customs (Government authority)
Respondent: A1 UDAI EXIM LLP (and others, indicated by "ETC.")
Counsel for Appellant: Mr. N. Venkataraman (A.S.G. NP), Mr. Gurmeet Singh Makker (AOR), Mr. V.C. Bharathi, Adv., Mr. Nikhil Aradhe, Adv., Mr. Udai Khanna, Adv., Mrs. Tusharika Sharma, Adv.
Counsel for Respondent: Not listed in the record.
Bench: Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Manmohan.
Issues / Allegations / Violations
The appellant sought to challenge the CESTAT's decision(s) dated 8 January 2026.
Applications were filed for condonation of delay in filing the appeal (IA No. 158028/2026) and for an ex‑parte stay (IA No. 158021/2026).
No specific substantive allegations regarding customs duty, excise, or service tax are detailed in the order.
Findings & Observations
The Supreme Court, after hearing counsel and reviewing the material on record, found no error in the view taken by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).
Consequently, the Court saw no basis to interfere with the Tribunal’s decision.
Penalties / Settlements / Directions
Delay Condoned: The Court condoned the delay in filing the appeal.
Appeal Dismissed: The appeal(s) are dismissed as per the signed order placed on file.
Pending Applications: Any pending applications, including the condonation of delay and ex‑parte stay, are ordered disposed of.
Corrective Actions & Future Obligations
No specific corrective actions or compliance measures are mandated beyond the dismissal of the appeal and disposal of pending applications.
Final Ruling & Enforcement
The Supreme Court’s final order dismisses the appeal filed by the Commissioner of Customs against A1 UDAI EXIM LLP, upholds the CESTAT’s decision, condones the filing delay, and disposes of all pending applications. The order is effective immediately as of 26 May 2026.
