IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Date of decision: February 17, 2026 COMMISSIONER OF CUSTOMS …. APPELLANT V/S SEDNA IMPEX INDIA PVT. LTD. … RESPONDENT CORAM : HON'BLE MRS. JUSTICE LISA GILL HON'BLE MR. JUSTICE RAMESH CHANDER DIMRI Present : Mr. Sourabh Goel, Senior Standing Counsel with Ms. Geetika Sharma, Advocate for the appellant in all the appeals.

Mr. Sumit Jain, Advocate for the respondent.

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LISA GILL, J. (Oral)

1. Present appeal has been filed for setting aside order dated 25.06.2024 passed by The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh in Customs Appeal No. 60396 of 2022, whereby appeal filed by the appellant-department has been dismissed as not maintainable in view of instructions dated 02.11.2023 issued by the Central Board of Indirect Taxes and Customs in respect to low tax effect whereby the department is mandated not to prefer appeals in terms of Section 131BA of The Customs Act.

There is a delay of 82 days in filing of this appeal.

2. Learned counsel appearing for the respondent submits that present appeal is not maintainable before this Court as in similar matters, one pertaining to present respondent itself, the department directly filed appeals before Hon’ble the Supreme Court in terms of Section 130E(b) of The Customs Act. Reference has been made to following matters before Hon’ble the Supreme Court wherein said appeals filed by Department have been dismissed on account of low tax effect:-

3. It is reiterated that said Civil Appeal Nos. 18843, 24936 and 43196 of 2025 have also been dismissed by Hon’ble the Supreme Court. Learned counsel for respondent submits that appellants, once having exercised the option of approaching Hon’ble the Supreme Court in identical matters is not at liberty to file present appeals before this High Court.

4. Learned counsel for appellant while not denying the abovesaid, submits that restoration applications are being filed by Department in abovesaid matters before Hon’ble the Supreme Court in view of communication dated 01.09.2025 from Ministry of Finance to Principal Commissioner, Directorate of Legal Affairs, Indirect Tax and Customs. It is affirmed and verified that issue involved for adjudication is the same in present appeal. It is submitted that liberty be afforded to appellant to avail appropriate remedy in accordance with law as may be available, in present matters.

5. Keeping in view the facts and circumstances as above, present appeal as well as applications seeking condonation of delay in filing this appeal is dismissed as not maintainable in the peculiar facts and circumstances, with liberty to appellant to avail remedy, if any/as maybe available to it in accordance with law.

6. There is no expression of opinion on the merits of the matter.

(LISA GILL)

JUDGE (RAMESH CHANDER DIMRI)

JUDGE

17.02.2026 Anju/rts Whether speaking/reasoned : Yes/No Whether Reportable : Yes/No