Authority: Supreme Court of India

Order Date: August 7, 2026

Case Overview

  • Parties: Commissioner of Customs ICD Patparganj (Appellant) vs M/s Hanuman Prasad and Sons (Respondent).
  • Appeals: Civil Appeal Nos. 35455/2026 and 36969/2026, arising from multiple CESTAT judgments dated 22‑05‑2024 (CA Nos. 60290‑60301/2020 and CA No. 60016/2021).
  • Delay: The appeals were filed 684 days and 661 days, respectively, beyond the statutory limitation period.
  • Amount: The customs duty amounts in dispute are below the monetary threshold prescribed in the Central Board of Indirect Taxes & Customs (CBIC) circular dated 2 Nov 2023.
  • Explanation: No satisfactory explanation for the extensive delay was provided by the appellant.

Final Outcome

  • The Court rejected the applications for condonation of delay.
  • Both appeals were dismissed on the ground of delay.
  • Any pending applications, if any, were ordered to stand disposed.

Topics: Customs, Legal Proceedings