IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 2429-2430 OF 2026 [DIARY NO. 2164 OF 2026]
COMMISSIONER OF CUSTOMS (EXPORT) NHAVA SHEVA Appellant(s)
VERSUS
M/S ABBOTT HEALTHCARE PVT LTD Respondent(s)
O R D E R
1. Having heard learned counsel for the appellant
and the respondent, we are of the opinion that the
Customs, Excise & Service Tax Appellate Tribunal
[CESTAT] has not committed any error in law or fact.
2. The civil appeals are, accordingly, dismissed and
the accompanying interlocutory application(s), if any,
stands disposed of.
……………………………………………………………………….J. [PAMIDIGHANTAM SRI NARASIMHA]
…………………………………………………………………...J. [ALOK ARADHE]
NEW DELHI; FEBRUARY 23, 2026.
ITEM NO.9 COURT NO.6 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. 2164 OF 2026
COMMISSIONER OF CUSTOMS (EXPORT) NHAVA SHEVA Appellant(s)
VERSUS
M/S ABBOTT HEALTHCARE PVT LTD Respondent(s)
IA No. 40324/2026 - CONDONATION OF DELAY IN FILING IA No. 40325/2026 - EX-PARTE STAY IA No. 40323/2026 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Date : 23-02-2026 This matter was called on for hearing today.