COMMISSIONER OF CUSTOMS (IMPORT) vs M/S GEMS NUTS AND PRODUCTS EXPORTS CO. PVT. LTD. — C.A. No. 1538/2011

Case under Section III. Status: DISPOSED.

CNR: SCIN010078342010

DISPOSED

Filing Date

10-Mar-2010

Registration No

C.A. No. 1538/2011

Diary Number

7834/2010

Order Date

22-Nov-2023

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Data as of 03-Jul-2026

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Acts & Sections

Section III

Petitioner(s)

COMMISSIONER OF CUSTOMS (IMPORT)

Adv. MUKESH KUMAR MARORIA[P-1]

Respondent(s)

M/S GEMS NUTS AND PRODUCTS EXPORTS CO. PVT. LTD.

Adv. R. PARTHASARATHY[R-1]

Hearing History

Judge: HON'BLE MRS. JUSTICE B.V. NAGARATHNA and HON'BLE MR. JUSTICE S.V.N. BHATTI

22-Nov-2023

Ordinary

Orders

View Full Judgment
casestatus.in Summary

On November 22, 2023, the Supreme Court dismissed Civil Appeal No. 1538/2011 filed by the Commissioner of Customs (Import) against M/S Gems Nuts and Products Exports Co. Pvt. Ltd. The court dismissed the appeal based on its low tax effect, considering the enhanced monetary threshold for Supreme Court cases per notification No. 380/Miscellaneous/30/2023-JC dated November 2, 2023. All pending applications, if any, were disposed of accordingly. This case analysis is maintained by casestatus.in based on publicly available court records.

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