Authority: Supreme Court of India (Civil Appellate Jurisdiction)

Order Date: 12-10-2026

Case Overview

  • Parties: Commissioner of Customs (Import) (appellant) versus Ingram Micro India Private Limited (respondent).
  • Origin: Appeal against the final judgment and order dated 23-01-2025 in CA No. 85877/2020 passed by the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench, Mumbai.
  • Procedural history: The civil appeal was filed after an inordinate delay of 526 days from the date of the original order.
  • The Court observed the excessive delay and expressed that it would not entertain the appeal.

Final Outcome

  • The civil appeal is dismissed on the ground of delay.
  • All pending applications, if any, are ordered to stand disposed of.

Topics: Court Decision, Customs Litigation, Procedural Delay