Authority: Supreme Court of India, Civil Appellate Jurisdiction
Order Date: 30-07-2026
Case Overview
- Appellant: Commissioner of Customs, Chennai.
- Respondent: M/s Ciba India Ltd.
- Appeals: Civil Appeal No.4734/2009 and Civil Appeal No.9953/2018 (including IA No.122379/2018 exemption from filing C/C and IA No.122377/2018 stay application).
- The appeals challenged the impugned final order No.1458 dated 17‑12‑2008 (originating from Order‑in‑Original No.7114/2008 dated 30‑01‑2008) and final order No.40191/2018 dated 22‑01‑2018 issued by the CESTAT South Zonal Bench, Chennai (Appeal No.C/318/2010).
- Counsel for the appellant included Mr. B. Krishna Prasad, Mr. S Dwarakanath, Mr. Gurmeet Singh Makker, Mrs. Pankhuri Srivastava and others; counsel for the respondent included Mr. R. Parthasarathy, Ms. Charanya Lakshmikumaran and a team of advocates.
- The bench hearing the matter comprised Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K. Vinod Chandra.
Final Outcome
- The Supreme Court found no good ground to interfere with the earlier CESTAT orders and dismissed both appeals.
- The Court ordered that any pending applications, if any, shall stand disposed.
Topics: Customs Litigation, CESTAT Decision, Supreme Court Order