Authority: Supreme Court of India, Civil Appellate Jurisdiction
Order Date: 25 September 2026
Case Overview
- Appeal No(s). 2026 (Diary No(s). 23466/2026) filed by the Commissioner of Customs (Port) against M/s. Aquapharm Chemical Limited.
- The appeal arose from the impugned judgment and order dated 10‑07‑2025 in FO No. 76879/2025 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), East Zonal Bench, Kolkata.
- Applications pending before the Court: IA No. 134030/2026 – Condonation of Delay in Filing; IA No. 134029/2026 – Stay Application.
- Counsel for the petitioner: Mr. V. C. Bharathi (learned counsel), Mr. N. Venkataraman, A.S.G. (NP), Mr. Gurmeet Singh Makker, AOR Mrs. Vidushi Pandey, and others.
- Counsel for the respondent: Mr. Kavin Gulati (Senior Counsel), Mr. Aakash Bajaj, Mr. Jay Vohra, Ms. Prerona Banerjee, and Khaitan & Co.
- Bench: Hon'ble Mr. Justice K.V. Viswanathan and Hon'ble Mr. Justice Arun Palli.
Final Outcome
- The Court condoned the delay in filing the appeal.
- The appeal filed by the Commissioner of Customs (Port) was dismissed.
- All pending applications, including the stay and condonation requests, were ordered to stand disposed of.
- The earlier CESTAT Kolkata order dated 10 July 2025 remains effective.
Topics: Customs Law, Court Decision