Supreme Court Dismisses Customs Appeal vs Sahi

Authority: Supreme Court of India

Order Date: 05-08-2026

Case Overview

• Appeal No(s): Civil Appeal No(s) … of 2026, Diary No. 35453/2026.
• Appellant: Principal Commissioner of Customs, ICD.
• Respondent: M/s Sahi Trading Company.
• The appeals challenge multiple final judgments and orders dated 01‑07‑2024 passed by the Customs, Excise & Service Tax Appellate Tribunal (Principal Bench, New Delhi) in cases CUSA No. 52255/2019 through C No. 52905/2019, and a Ministry Order No. 51170/2025 dated 09‑12‑2025.
• Related applications: IA No. 205127/2026 (condonation of delay) and IA No. 208156/2026 (stay application).
• Hearing held on 05‑08‑2026 before Hon’ble Justices J. B. Pardiwala and K. Vinod Chandran.
• Counsel for appellant: N. Venkataraman (ASG), Gurmeet Singh Makker (AOR), V. C. Bharathi, Udia Khanna, Padmesh Mishra, Vijay Lakshmi. Counsel for respondent: not listed.

Final Outcome

• The Court dismissed the appeals on the grounds of inordinate delay and lack of merit, stating no basis to interfere with the CESTAT orders.
• All pending applications, if any, were ordered disposed of.

Topics: Judicial Dismissal, Customs & Excise Litigation