Supreme Court Adjourns Dell Customs Appeal

Authority: Supreme Court of India

Order Date: 08-08-2026

Case Overview

• Parties: Principal Commissioner of Customs (Petitioner) vs M/s Dell International Services India Private Limited (Respondent).
• Origin: Appeal against the Customs, Excise and Service Tax Appellate Tribunal (CET), Chennai Regional Bench judgment dated 17-03-2026 in CA No. 40646/2023.
• Applications: IA No. 222862/2026 for condonation of delay in filing; IA No. 222861/2026 for stay of the CET order.
• Counsel: Petitioner's side represented by Additional Solicitor General N. Venkataraman (A.S.G.), Gurmeet Singh Makker (AOR), and advocates V C Bharathi, D.S. Parmer, Yogya Rajpurohit, Kunal Yadav. Respondent's counsel not listed.
• Hearing: Conducted on 07-08-2026 before Justices Sanjay Kumar and Sanjeev Sachdeva.

Final Outcome

• The Court granted the petitioner's request for adjournment, noting the Additional Solicitor General's application.
• The matter was adjourned and re‑listed for hearing on 09-10-2026.
• No substantive order on the merits of the appeal was issued.

Topics: Customs Litigation, Corporate Appeal