IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION
CIVIL APPEAL No. OF 2026 (DIARY NO. 1401 OF 2026)
COMMISSIONER OF CUSTOMS, NHAVA SHEVA-V Appellant(s)
VERSUS
M/S BENQ INDIA PRIVATE LIMITED Respondent(s)
O R D E R
1. This civil appeal is reported to be beyond
time by 278 days. However, we have also examined
the matter on merits.
2. Upon perusal of materials available on record
and consideration of submissions made, we do not
find a good reason to take a view different from the
one taken by the Appellate Authority as well as the
Customs, Excise & Service Tax Appellate Tribunal
(CESTAT), Regional Bench, Mumbai.
3. In view of the above, the civil appeal is
dismissed both on delay and merits.
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4. Pending application(s), if any, shall stand
disposed of.
…………………………………………………….J [MANOJ MISRA]
…………………………………………………….J [MANMOHAN]
New Delhi; February 23, 2026.
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ITEM NO.16 COURT NO.14 SECTION XVII-A
S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS
CIVIL APPEAL Diary No(s). 1401/2026
[Arising out of impugned final judgment and order dated 05-02-2025 in CUSA No. 87536/2023 passed by the Custom Excise Service Tax Apellate Tribunal, West Zonal Bench at Mumbai]