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