Authority: Supreme Court of India (Civil Appellate Jurisdiction)
Order Date: 21 July 2026
Case Overview
- Appellant: Commissioner of Customs Air Cargo Complex (Import); Respondent: Senior India Pvt Ltd.
- Appeal challenges the final judgment and order dated 07‑01‑2026 in CA No. 52091/2022 issued by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).
- Heard before Hon’ble Justices Pamidighantam Sri Narasimha and Alok Aradhe; counsel for the petitioner included N Venkataraman, Gurmeet Singh Makker, V C Bharathi, Yogya Rajpurohit, Padmesh Mishra, Shrirang Verma, Prashant Gautam.
- Interlocutory application No. 195775/2026 sought condonation of delay in filing IA No. 195773/2026 (stay application).
Final Outcome
- The Court held that CESTAT had not committed any error in law or fact.
- Delay in filing the interlocutory application was condoned.
- The civil appeal is dismissed; any pending interlocutory applications are disposed of.
Topics: Customs Law, Judicial Review