Supreme Court Dismisses Customs Appeals Against ITC

Authority: Supreme Court of India

Order Date: 24 April 2026

Case Overview

• Appeal Nos. 6533-6560/2026 filed by the Principal Commissioner of Customs (Port) against M/s ITC Limited.
• The appeals concerned IA No. 106542/2026 (condonation of delay) and IA No. 106554/2026 (ex‑parte stay).
• Heard on 24‑04‑2026 before Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Manmohan.
• Counsel for the appellant: Mr. N. Venkataraman, A.S.G.; Mr. Gurmeet Singh Makker, AOR; Mr. V.C. Bharathi, Adv.; Mr. Ishaan Sharma, Adv.; Mr. Varad A Kilor, Adv.; Ms. Snehashish Mukherjee, Adv.
• The Court noted that the Customs Excise Service Tax Appellate Tribunal (CESTAT) relied on its earlier decision in M/s. Viraj Profiles Ltd. v. Commissioner of Customs (Preventive) Mumbai, which the Supreme Court upheld on 01‑04‑2024 (2024 (388) E.L.T. 673 (SC) :2024 SCC OnLine SC 3670).
• The Court observed that the issue therefore stands settled against the Revenue.

Final Outcome

• Delay condoned.
• The appeals are dismissed in terms of the signed order.
• Any pending applications, if any, shall stand disposed of.

Topics: Customs, Judicial Decision