M/S NAVAYUGA ENGINEERING CO.LTD. vs UNION OF INDIA — C.A. No. 1024/2014

Case under Indirect Taxation : Customs Act, Customs Tariff Act, Export, Import and Anti-dumping Duty Section III. Status: Disposed.

Disposed

CNR: SCIN010209052010

Filing Date

08-Jul-2010

Registration No

C.A. No. 1024/2014

Diary Number

20905/2010

Order Date

23-Jul-2024

Document Type

Judgement - of Main Case

Neutral Citation

2024 INSC 547

Disposal Type

Disposed Off

Last updated 05-Jul-2026

Acts & Sections

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

Petitioner(s)

  1. 1.M/S NAVAYUGA ENGINEERING CO.LTD.

    Adv. M. P. DEVANATH

Respondent(s)

  1. 1.UNION OF INDIA

    Adv. MUKESH KUMAR MARORIA[R-1]

Case History

  1. Case disposedDisposed

  2. 23-Jul-2024

    Judgement - of Main CaseView PDF

  3. 23-Jul-2024

    ROP - of Main CaseView PDF

  4. 23-Jul-2024

    Ordinary

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Pankaj Mithal

  5. 02-May-2024

    ROP - of Main CaseView PDF

  6. 02-May-2024

    Ordinary

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Aravind Kumar

  7. 01-May-2024

    ROP - of Main CaseView PDF

  8. 01-May-2024

    Ordinary

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Aravind Kumar

  9. 24-Apr-2024

    Ordinary

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Aravind Kumar

  10. 18-Apr-2024

    Ordinary

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Aravind Kumar

  11. 04-Apr-2024

    Ordinary

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Aravind Kumar

  12. 03-Apr-2024

    Ordinary

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Aravind Kumar

  13. 21-Mar-2024

    Ordinary

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Aravind Kumar

  14. 20-Nov-2019

    ROP - of Main CaseView PDF

  15. 20-Nov-2019

    Administrative Order

    Registrar (J-V)

  16. 04-Nov-2019

    Ordinary

    Hon'ble Mr. Justice M.R. Shah

  17. 28-Nov-2018

    Ordinary

    Hon'ble Mr. Justice D.Y. Chandrachud

  18. 04-Oct-2018

    Fixed Date by Court

    Registrar (A-J)

  19. 16-Aug-2018

    Fixed Date by Court

    Registrar (J-IV)

  20. 03-Jul-2018

    First hearing

    Initial hearing scheduled

  21. 25-Aug-2010

    ROP - of Main CaseView PDF

  22. 08-Jul-2010

    Case filed

    Registration No. C.A. No. 1024/2014

  23. [ 2024 INSC 547 ]

    Judgement - of Main CaseView PDF

View Full Judgment
casestatus.in Summary

Summary: Navayuga Engineering Co. Ltd. v. Union of India (2024 INSC 547) The Supreme Court held that goods owners must pay customs duty even after redeeming confiscated goods by paying a fine under Section 125, and that interest on delayed duty payment under Section 28AB applies. The Court clarified that while the duty liability arises from Section 125(2), its assessment and calculation must be done under Section 28, which automatically triggers Section 28AB interest provisions. This case analysis is maintained by casestatus.in based on publicly available court records.

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