PRINCIPAL COMMISSIONER, CUSTOMS vs EMERALD OVERSEAS — C.A. No.(Verified On 25-3-2026)

Case under Indirect Taxation : Customs Act, Customs Tariff Act, Export, Import and Anti-dumping Duty Section XVII-A. Status: Pending.

Pending

CNR: SCIN010146452026

Filing Date

10-Mar-2026

Registration No

C.A. No.(Verified On 25-3-2026)

Diary Number

14645/2026

Order Date

29-May-2026

Document Type

ROP - of Main Case

Last updated 16-Jun-2026

Acts & Sections

Indirect Taxation : Customs Act, Customs Tariff Act, Export, Import and Anti-Dumping duty Section XVII-A

Petitioner(s)

  1. 1.PRINCIPAL COMMISSIONER, CUSTOMS

    Adv. GURMEET SINGH MAKKER

Respondent(s)

  1. 1.EMERALD OVERSEAS

    Adv. KRISHNAMOHAN K.[R-1]

Case History

  1. 29-May-2026

    Fixed Date by Court

    Sh. Apoorv Singh

  2. 30-Apr-2026

    Fixed Date by Court

    Sh. Apoorv Singh

  3. 02-Apr-2026

    ROPView PDF

  4. 02-Apr-2026

    First hearing

    Initial hearing scheduled

  5. 10-Mar-2026

    Case filed

    Registration No. C.A. No.(Verified On 25-3-2026)

Common Record of Proceedings — heard with connected matters

Lead case: C.A. No. 12696/2025

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casestatus.in Summary

Case Summary In this customs appeal, the Supreme Court heard the Principal Commissioner of Customs' challenge to a Custom Excise Service Tax Appellate Tribunal order dated October 1, 2025 against Emerald Overseas. The Court issued notice on the civil appeal and condonation of delay application, granted interim stay of the impugned order pending final hearing, and tagged the matter with Civil Appeal No. 12696/2025 for consolidated consideration. This case analysis is maintained by casestatus.in based on publicly available court records.

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