Authority: Supreme Court of India

Order Date: 14-07-2026

Case Overview

  • Petitioners: The Commissioner of Customs Chennai II & Ors.
  • Respondents: M/s Isha Exim (IA No. 192065/2025 – exemption from filing C/C of the impugned judgment).
  • Petition Numbers: Special Leave Petitions (C) No(s). 22226‑22263/2025.
  • Origin of Petitions: Arising out of impugned final judgments and orders dated 06‑12‑2024 in multiple Writ Appeals (WA Nos. 1798, 1800, 1802, 1808, 1803, 1146, 1694, 1695, 1796, 2414, 2945, 2933, 2934, 2937, 2938, 2939, 2940, 2942, 2944) and dated 29‑04‑2025 in Review Applications (RA Nos. 33‑60/2025) passed by the Madras High Court.
  • Counsel for Petitioners: Mr. S. Dwarkanath (ASG), Mr. Karan Lahiri, Adv., Mr. Udai Khanna, Adv., Mr. Raman Yadav, Adv., Mr. Chitvan Singhal, Adv., Mr. Gurmeet Singh Makker, AOR.
  • Counsel for Respondents: Mr. Prakash Shah, Sr. Adv., Mr. Rajat Mittal, AOR, Mr. Krishnanandh, Adv., Mr. Aansh Desai, Adv., Mr. Subham Kumar, Adv., Mr. Priyanshu, Adv.
  • Bench: Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Alok Aradhe.

Order

1. The Court is not inclined to interfere with the impugned orders in exercise of its jurisdiction under Article 136 of the Constitution of India.

2. The Special Leave Petitions are dismissed, and any accompanying interlocutory applications, if any, stand disposed of.

Final Outcome

  • The Supreme Court dismissed all the Special Leave Petitions, thereby upholding the Madras High Court’s judgments and orders concerning the customs exemption granted to M/s Isha Exim. No further relief or alteration was granted to the petitioners.

Topics: Customary Exemption, Supreme Court Decision, Special Leave Petition