Authority: Supreme Court of India, Civil Appellate Jurisdiction
Order Date: 17-09-2026
Case Overview
- Petitioners: Commissioner of Customs (Port) Kolkata.
- Respondent: M/s KEC International Limited.
- The appeal arose from the impugned final judgment and order dated 20-01-2026 in CUSTA No. 75518/2023 issued by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata.
- The Court noted that an identical civil appeal (Civil Appeal Diary No. 32777 of 2025, Commissioner of Customs, Chennai II vs. Kalpataru Power Transmission Ltd.) had been dismissed.
Observations & Directions
- The Court condoned the delay in filing the appeal.
- In line with the earlier dismissal, the present civil appeal is dismissed.
- Any pending applications, if any, shall stand disposed of.
Final Outcome
- The appeal filed by the Commissioner of Customs (Port) Kolkata is dismissed; the delay is condoned; all pending applications are ordered to be disposed of.
Topics: Customs, Judicial Decision