JBN IMPEX PRIVATE LIMITED (Petitioner) appealed to the Supreme Court via Special Leave to Appeal (SLP) petitions No. 21345/2026, arising from an impugned judgment and order dated 29‑04‑2026 in WP No. 5814/2026 passed by the Delhi High Court. The respondents were the Additional Commissioner and others. On 17‑07‑2026, the Supreme Court, with a bench comprising the Chief Justice, Justice Joymalya Bagchi and Justice V. Mohana, heard counsel. The Court ordered that SLP (C) Diary No. 60097/2025, SLP (C) No. 6232/2026, the present SLP and all related matters be tagged and listed before a bench presided over by Justice P.S. Narasimha. Additionally, the oldest case, Diary No. 60097/2025, shall be treated as the lead matter for the consolidated proceedings. This content may not be financially relevant.