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COMMISSIONER OF CUSTOMS (SEAPORT IMPORT) v. VITAL THERAPEUTICS PVT. LTD.

Supreme Court of India | Diary 2278/2026

Status

Order

Decided On

2026-02-23

Bench

HON'BLE MR. JUSTICE J.B. PARDIWALA, HON'BLE MR. JUSTICE K.V. VISWANATHAN

Petitioner

COMMISSIONER OF CUSTOMS (SEAPORT IMPORT)

Respondent

VITAL THERAPEUTICS PVT. LTD.

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Full Judgment Text

ITEM NO.16 COURT NO.7 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). 2278/2026

[Arising out of impugned final judgment and order dated 21-08-2025 in CTA No. 41026/2014 21-08-2025 in CTA No. 41027/2014 21-08-2025 in CTA No. 41029/2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai Regional Bench]

COMMISSIONER OF CUSTOMS (SEAPORT IMPORT) Appellant(s)

VERSUS

VITAL THERAPEUTICS PVT. LTD. Respondent(s)

(IA No. 51270/2026 - CONDONATION OF DELAY IN FILING, IA No. 51272/2026 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT AND IA No. 51271/2026 - STAY APPLICATION) Date : 23-02-2026 This matter was called on for hearing today.

CORAM : HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE K.V. VISWANATHAN

For Petitioner(s) : Mr. N. Venkataraman, A.S.G. Mr. Gurmeet Singh Makker, AOR Mr. V.C. Bharathi, Adv. Mr. Udit Dediya, Adv. Mr. Navanjay Mahapatra, Adv. Ms. Seema Bengani, Adv. Ms. Divya Jyoti Singh, Adv. For Respondent(s) :

UPON hearing the counsel the Court made the following O R D E R

1. Delay condoned.

2. Exemption Application is allo...

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