Authority: Supreme Court of India (Civil Appellate Jurisdiction)

Order Date: 01-10-2026

Case Overview

  • Appeal filed by Principal Commissioner of Customs against M/s Cepheid India Private Limited, arising from the final judgment and order dated 25‑06‑2025 in CA No. 52186/2022 of the Custom Excise Service Tax Appellate Tribunal.
  • The civil appeal (Diary No. 21751/2026) was accompanied by Interlocutory Applications IA No. 147515/2026 (condonation of delay) and IA No. 147512/2026 (ex‑parte stay).
  • Counsel for the petitioner included Mr. N. Venkatraman, A.S.G., Mr. Gurmeet Singh Makker, AOR, Ms. Parthvi Ahuja, Adv. V.C. Bharathi, Adv. Vivek Gurnani, Adv. Madhav Sinhal; counsel for the respondent included Sr. Adv. Rohan P. Shah, Adv. Kumar Visalaksh, Adv. Udit Jain, Adv. Adhya Manickavelu, Adv. Abhishek Vikas, AOR.
  • The matter was heard before Hon’ble Mr. Justice Ujjal Bhuyan and Hon’ble Mr. Justice Atul S. Chandurkar.

Final Outcome

  • The Court dismissed the civil appeal in terms of the signed order, citing both procedural delay and lack of merit.
  • All pending applications, if any, were ordered to stand disposed of.

Topics: Customs, Legal