IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION COMMISSIONER OF CUSTOMS (PORT) KOLKATA ... APPELLANT VERSUS M/S SURABHI ENTERPRISES PVT LTD ... RESPONDENT

O R D E R

1. Delay condoned.

2. We see no grounds to interfere with the impugned judgment and order of the High Court. Hence, the Appeal stands dismissed.

3. Pending application(s), if any, shall stand disposed of.

………………………………………………..,J [ARAVIND KUMAR]

………………………………………………..,J [PRASANNA B. VARALE]

New Delhi;

February 09, 2026.

HARPREET KAUR Date: 2026.02.10

17:08:39 IST Reason:

ITEM NO.5 COURT NO.14 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 [Arising out of impugned final judgment and order dated 08-07-2025 in CA No. 75453/2019 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata]

COMMISSIONER OF CUSTOMS (PORT) KOLKATA Petitioner(s)

VERSUS M/S SURABHI ENTERPRISES PVT LTD Respondent(s)

IA No. 35596/2026 - CONDONATION OF DELAY IN FILING IA No. 35599/2026 - STAY APPLICATION Date : 09-02-2026 This matter was called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE ARAVIND KUMAR HON'BLE MR. JUSTICE PRASANNA B. VARALE For Petitioner(s) :

Mr. N.venkataraman, A.S.G.

Mr. Gurmeet Singh Makker, AOR Mr. Rajeev Ranjan, Adv.

Ms. Pankhuri Shrivastva, Adv.

Mr. Kamal Digpaul, Adv.

Ms. Agrima Singh, Adv.

For Respondent(s) :

Ms. Charanya Lakshmikumaran, AOR Ms. Neha Choudhary, Adv.

Ms. Nitum Jain, Adv.

Ms. Medha Sinha, Adv.

Mr. Swastik Mishra, Adv.

UPON hearing the counsel the Court made the following

O R D E R

1. Delay condoned.

2. The Appeal stands dismissed in terms of the signed order which is placed on the file.

3. Pending application(s), if any, shall stand disposed of. (MOHD IBRAHIM) (AVGV RAMU)

SENIOR PERSONAL ASSISTANT COURT MASTER (NSH)