Case Details

  • Case Name: Commissioner of Customs vs M/s Coromandel International Ltd.
  • Court: Supreme Court of India, Civil Appeal No(s). 8142-8143/2026, Diary No. 24763/2026
  • Date of Order: 25-05-2026
  • IA No.: 156834/2026 (Condonation of delay) and IA No. 156829/2026 (Stay application)

Parties Involved

  • Appellant: Commissioner of Customs
  • Respondent: M/s Coromandel International Ltd.
  • Counsel for Appellant: Mr. N. Venkataraman (A.S.G.), Mr. Gurmeet Singh Makker (AOR), Mr. V.C. Bharathi, Adv. Mr. Padmesh Mishra, Adv. Mr. Udit Dediya, Adv. Mr. Bhuvan Kapoor, Adv. Mr. Rakesh Kumar
  • Counsel for Respondent: Not listed

Issues / Allegations / Violations

  • The order relied upon by the appellant had not been challenged and was deemed final.
  • The appellant sought condonation of delay in filing IA No. 156829/2026 and a stay application.

Findings & Observations

  • The Court observed that the earlier order had attained finality as it was not subject to any challenge.
  • Consequently, the appeal was dismissed.

Penalties / Settlements / Directions

  • Delay in filing was condoned.
  • The appeal(s) were dismissed as per the signed order placed on file.
  • Any pending applications, if any, were ordered to stand disposed of.

Corrective Actions & Future Obligations

  • No specific corrective actions were directed beyond the dismissal and disposal of pending applications.

Final Ruling & Enforcement

  • The Supreme Court dismissed the appeal(s) of the Commissioner of Customs and ordered that any pending applications be disposed of.