The Principal Commissioner of Custom v. M S Celkon Impex Pvt. Ltd.
Case brief
What is this about?
CUSAA 15/2026; Principal Commissioner of Custom v. M/s Celkon Impex Pvt Ltd; High Court of Delhi; CESTAT New Delhi order; import of mobile phones; Additional Duty of Customs at 1%; notification dated 17.03.2012; entry no. 263A; Condition No. 16; CENVAT Credit Rules 2004 rules 3 and 13; issue of limitation; reasonable period of 3 years for rectification versus lapse of more than 7 years; duty received by Revenue not payable in law; claim processing within three months; exemption application CM APPL. 12272/2026 allowed; respondent unrepresented (Nemo); judges Nitin Wasudeo Sambre and Ajay DigPaul; decision date 23.02.2026.
What did the court decide?
Appeal dismissed as lacking merits; the respondent's claim is to be processed within a reasonable period and in any case within three months from the date of the order, in accordance with law.