SC Dismisses Customs Appeals Against A.R. Fabrics

Authority: Supreme Court of India

Order Date: 27 July 2026

Case Overview

• Petitioners: Commissioner of Customs; Respondents: M/S A.R. Fabrics Pvt. Ltd.
• Five civil appeals (Diary Nos. 33826/2026, 33828/2026, 33396/2026, 36032/2026, 36028/2026) were filed beyond the prescribed period by 94, 107, 640, 107 and 120 days respectively.
• The appeals arose from an earlier CESTAT judgment (CA No. 60528/2019, dated 11‑12‑2025) which had dismissed the Revenue’s claims on the ground that the tax effect was below the threshold specified in the CBIC circular dated 2 Nov 2020.
• The Court noted there was no dispute that the tax effect was low and found no sufficient reason to entertain the delayed appeals.

Final Outcome

• The Supreme Court condoned the delay in filing the appeals.
• All five appeals were dismissed in accordance with the signed order placed on the file.
• Any pending applications related to these matters were ordered to stand disposed of.

Topics: Customs, Tax Litigation