Authority: Supreme Court of India (Civil Appellate Jurisdiction)
Order Date: 09 October 2026
Case Overview
- Parties: The Principal Commissioner of Customs (Appellant) vs. M/s. Dell International Services India Private Limited (Respondent).
- The appeal (Civil Appeal No. 41487/2026, Diary No. 41487/2026) arose from the impugned judgment and order dated 17 Mar 2026 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, in Customs Appeal No. 40646/2023.
- The appellant sought condonation of delay in filing (IA No. 222862/2026) and a stay (IA No. 222861/2026) against the CESTAT decision.
- Counsel for the appellant included Mr. N. Venkataraman (A.S.G.), Mr. Gurmeet Singh Makker (AOR), and several advocates; counsel for the respondent included Sr. Adv. V. Lakshmikumaran and a team of advocates.
Final Outcome
- The Court condoned the delay in filing but found no grounds to interfere with the CESTAT judgment dated 17 Mar 2026.
- Accordingly, the appeal was dismissed.
- All pending applications, including the stay and condonation requests, were disposed of.
- The signed order was placed on the file by Deputy Registrar Court Master (NSH), Deepak Guglani and Preeti Saxena.
Topics: Customs Law, Supreme Court Judgment, Trade Regulation