Summary: The Supreme Court of India, on 28 September 2026, heard Civil Appeal No. 35452/2026 filed by the Commissioner of Customs against Sedna Impex India Pvt. Ltd. The Court condoned the delay in filing and refiling, dismissed the appeal, and ordered any pending applications to stand disposed of. It noted a similar matter (Civil Appeal Diary No. 35455/2026) had been dismissed on 07‑08‑2026. This content may not be financially relevant