Authority: Supreme Court of India

Order Date: 16-10-2026

Case Overview

  • Civil Appeal No. 57371/2026 filed by Commissioner of Customs (Petitioner) against Danish Impex (Respondent), arising from impugned final judgment and order dated 12-05-2026 in CA No. 85761/2022 and CA No. 85146/2024 of the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench, Mumbai.
  • The appeal also involved Interlocutory Application No. 315242/2026 seeking condonation of delay in filing IA No. 315241/2026 and an ex-parte stay.
  • Counsel for the petitioner included Mr. N Venkataraman (A.S.G.), Mr. Gurmeet Singh Makker-2357 (AOR), Mr. Arijit Prasad (Sr. Adv.), Mr. V C Bharahti, Mr. Navanjay Mahapatra, Mr. Udai Khanna, and Mr. Gobind Kumar.
  • No counsel was listed for the respondent.

Observations

  • The bench, comprising Hon’ble Mr. Justice Ujjal Bhuyan and Hon’ble Mr. Justice Atul S. Chandurkar, considered the applications and the appeal.

Order

1. Delay in filing the interlocutory application is condoned.

2. The appeal is admitted.

3. The appeal will be listed for hearing in due course.

Final Outcome

The Supreme Court has formally condoned the procedural delay, admitted the appeal, and directed that it be scheduled for a future hearing; no further substantive orders were issued at this stage.

Topics: Customs, Legal Proceedings