Authority: Supreme Court of India

Order Date: 30-09-2026

Case Overview

  • Petitioner: Principal Commissioner of Customs
  • Respondent: M/S Proffer IT Consultancy Private Limited
  • Appeal: Civil Appeal No. 28102/2026 arising from the impugned final judgment and order dated 19‑12‑2025 in CUSTA Nos. 51783/2022 and 51785/2022 passed by the Custom Excise Service Tax Appellate Tribunal (CESTAT).
  • Interim Applications: IA No. 156978/2026 seeking condonation of delay in filing; IA No. 156976/2026 seeking stay of the impugned order.
  • Counsel for Petitioner: Mr. N Venkataraman (ASG), Mr. Gurmeet Singh Makker (AOR), Mr. V C Bharathi, Adv. Mr. Piyush Beriwal, Adv. Mrs. Smriti Kumari, Adv. Mr. B K Satija.
  • Counsel for Respondent: Mr. V Lakshmikumaran, Adv. Mr. L Badri Narayanan, Adv. Ms. Charanya Lakshmikumaran, AOR Ms. Nitum Jain, Adv. Ms. Neha Choudhary, Adv. Mr. Swastik Mishra, Adv. Ms. Medha Sinha, Adv. Mr. Yashovardhan Singh, Adv. Mr. Adithya Nair, Adv. Ms. Ananya Gupta.
  • Bench: Hon'ble Mr. Justice Vijay Bishnoi and Hon'ble Mr. Justice Atul S. Chandurkar.

Final Outcome

  • The Court ordered that the matter be listed for further hearing on 02‑11‑2026.

Topics: Customs Regulation, Judicial Proceedings