Authority: Supreme Court of India

Order Date: 05-10-2026

Case Overview

  • Parties: The Commissioner of Customs Chennai II (Imports) (Petitioner) filed a civil appeal (Diary No. 53792/2026) against M/s Hyundai Motor India Ltd (Respondent).
  • Background: The appeal arises from the final judgment and order dated 14-01-2026 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai Regional Bench in CA No. 40552/2025, concerning customs duty matters.
  • Additional Applications: IA No. 300040/2026 seeks condonation of delay in filing IA No. 300039/2026 and includes a stay application.
  • Hearing Details: The matter was heard on 05-10-2026 before a two‑judge bench comprising Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Vijay Bishnoi.
  • Counsel: For the petitioner – Mr. N Venkatarman, A.S.G. Gurmeet Singh Makker, AOR Mr. V C Bharathi, Adv. Navanjay Mahapatra, Adv. Vidushi Pandey, Adv. Uma Prasuna Bachu. For the respondent – counsel listed (names not fully provided).

Final Outcome

  • The Court directed that a notice be issued on the delay‑condonation application as well as on the civil appeal, and that the matter be returnable within six weeks.

Topics: Delay Condonation, Customs Litigation, Automotive Import Duty