Summary: The Supreme Court, in an order dated 22‑07‑2026, condoned the delay in filing and dismissed the review petition (Civil Review Petition No. /2026, Diary No.15131/2026) filed by the Commissioner of Customs, Ludhiana, against M/s Hightop Trading Private Limited. The petition arose from the impugned final judgment and order dated 17‑10‑2025 in Civil Appeal No. 12918/2025. The Court also ordered disposal of any pending applications. This content may not be financially relevant.