Authority: Supreme Court of India

Order Date: 13 July 2026

Case Overview

  • Parties: Respondent – M/S. UNIMARKMIRANIA PROJECTS LLP; Petitioner – Commissioner of Customs (Port).
  • The civil appeal (Diary No. 23372/2026) arises from the impugned final judgment and order dated 12‑09‑2025 in CA No. 76098/2023 of the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata.
  • The matter is pending before this Court as C.A. No. 9843/2025.
  • Counsel for the petitioner: Mr. N Venkataraman (A.S.G.), Mr. Gurmeet Singh Makker (AOR), Mr. V C Bharathi, Adv., Mr. Ashwani Bhardwaj, Adv., Mr. B K Satija, Adv.
  • Bench: Hon’ble Mr. Justice Manoj Misra and Hon’ble Mr. Justice Vijay Bishnoi. The order was digitally signed by Justice Chetan Arora on 14 July 2026.

Order

1. Delay in filing IA No. 141524/2026 is condoned.

2. Learned counsel for the appellant noted that the judgment relied upon by the CET Tribunal has been subjected to an appeal pending as C.A. 9843/2025.

3. Issue notice.

4. Tag the proceedings with C.A. 9843/2025.

Final Outcome

The Supreme Court condoned the procedural delay, directed issuance of a notice, and linked the present proceedings with the pending appeal C.A. 9843/2025, thereby allowing the case to proceed.

Topics: Procedural Delay, Customs & Excise Litigation