Authority: Supreme Court of India

Order Date: 11-08-2026

Case Overview

  • Parties: Commissioner of Customs and Central Excise, Visakhapatnam (Appellant) vs M/s Seasa Goa Ltd. (Respondent).
  • Civil Appeals: No.10565/2026, No.10566/2026, No.10567/2026, No.10568/2026, arising from the impugned final judgment and order dated 12‑07‑2018 in AN No.2596/2010 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Circuit Bench, Hyderabad.
  • Interim Applications:
  • IA No.26764/2019 – Condonation of delay in filing appeal.
  • IA No.26765/2019 – Stay application.
  • IA Nos.53631/2020, 53629/2020, 32224/2019, 32225/2019, 53617/2020, 53632/2020, 32230/2019 – Exemptions from filing original vakalatnama/other documents, exemption from filing affidavit, permission to take on record, and permission to file additional documents/facts/annexures.
  • Similar sets of applications filed under Diary Nos.47931/2018 (XVII‑A), 5058/2019 (XVII‑A), and 7408/2019 (XVII‑A) with respective IA numbers covering condonation of delay, stay, exemption from filing vakalatnama, exemption from filing affidavits, and permission to file additional documents.
  • Counsel for Petitioner: Ms. Nisha Bagchi (Sr. Adv.), Mr. Gurmeet Singh Makker (AOR), Mr. Rajnish Prasad (Adv.), Mr. Zoheb Hussain (Adv.), Mr. Sharath Nambiar (Adv.), Ms. Satvika Thakur (Adv.).
  • Counsel for Respondent: Mr. V Lakshmikumaran (Adv.), Ms. Charanya Lakshmikumaran (AOR), Ms. Neha Choudhary (Adv.), and a team of additional advocates including Mr. Sahil Parghi, Ms. Nitum Jain, Mr. L Badri Narayanan, Ms. Medha Sinha, Mr. Swastik Mishra, Mr. Yashovardhan Singh, Mr. Adithya Nair, Ms. Ananya Gupta, Mr. Gopal Mundhra, Mr. Kumar Visalaksh, Mr. Udit Jain, Mr. Yash Prakash, Mr. Rajath Bhardwaj, Ms. Samikshya Chatur, Mr. M. P. Devanath.

Court Findings

  • Delay Condoned: The Court condoned the delay in filing the appeals and related applications.
  • Exemption Applications Allowed: All exemption applications filed by the petitioner were permitted, including waivers for filing original vakalatnama, affidavits, and permission to file additional documents/facts/annexures.
  • No Ground to Interfere: The Court found no good ground to interfere with the impugned orders passed by the CESTAT Circuit Bench, Hyderabad.

Final Outcome

  • The four civil appeals (Nos.10565‑10568/2026) are dismissed.
  • Any pending applications, if any, are ordered disposed of.

Topics: Customs, Legal Proceedings, Court Order