Authority: Supreme Court of India

Order Date: 20 July 2026

Case Overview

  • Parties: Commissioner of Customs (Appellant) vs M/s Elvance Overseas LLP (Respondent).
  • The appeals arise from impugned final judgment and order dated 25‑06‑2024 in CA Nos. 60055/2021 to 60061/2021 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chandigarh.
  • The appeals were filed 611 days after the prescribed limitation period.
  • The Court found no satisfactory explanation to condone the delay.

Final Outcome

  • The Supreme Court dismissed the appeals as barred by limitation.
  • All pending applications, if any, were ordered to stand disposed of.

Topics: Customs, Judicial Limitation, Appeal Dismissal