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IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. ______ OF 2026 [Diary No(s). 33961 of 2023]
ATLANTA LIMITED Appellant (s)
VERSUS
COMMISSIONER OF CUSTOMS (IMPORT) Respondent(s)
with
CIVIL APPEAL NO. ______ OF 2026 Diary No(s). 34683 OF 2023
O R D E R
1. Having heard learned counsel for the
appellant(s) and the respondent, we are of the opinion
that the Customs, Excise & Service Tax Appellate
Tribunal 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 24, 2026.
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ITEM NO.11 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(s). 33961/2023
[Arising out of impugned final judgment and order dated 23-02-2023 in CA No. 1094/2008 passed by the Custom Excise Service Tax Apellate Tribunal, West Zonal Bench at Mumbai]
ATLANTA LIMITED Petitioner(s)