Commissioner Customs & Central Excise vs M/S Jsb Aluminium Igc Sidco Samba
2025 Latest Caselaw 2387 J&K

Jammu & Kashmir High Court

Commissioner Customs & Central Excise vs M/S Jsb Aluminium Igc Sidco Samba on 16 October, 2025

Author: Rajnesh Oswal

Bench: Rajnesh Oswal

                                                                 Sr. No.15
IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU
                    (Through Virtual Mode)


CJ Court

                          RP No.8/2023
                          CM No.437/2023

Commissioner Customs & Central Excise
                                            ...PETITIONER(S)
Through: -   Mr.Rohan Nanda, CGSC.


             Vs.
M/S JSB Aluminium IGC SIDCO Samba
                                            ...RESPONDENT(S)
      Through: -    Mr. Gautam Chugh, Advocate with
                    Mr.Sheikh Umar Farooq, Advocate


CORAM:       HON'BLE THE CHIEF JUSTICE
             HON'BLE MR. JUSTICE RAJNESH OSWAL, JUDGE
                                ORDER

16.10.2025

1) Heard learned counsel for the parties.

2) This is an application seeking condonation of delay of

1146 days in filing the application for review of the

judgment dated 14.02.2019 passed in EXAP No.21/2013

titled M/s JSB Aluminum Industrial Growth Centre V/S

Commissioner of Customs and Central Excise.

3) Learned counsel for the respondents has produced an

order dated 20.11.2023 passed in review petition Nos. 93-

95/2022,         12,26-41,46/2023       along   with   Condonation

Applications,       the     lead     case    being     titled,      The


CM No.437/2023                                         1|Page
 Commissioner,           Customs        and        Central       Excise

Commissionerate, OB-32, Rail Head Complex Jammu

v/s M/s JSB Aluminium, Industrial Growth Centre,

Phase No.1, Land No.7, SIDCO Samba (J&K), whereby a

co-ordinate Bench of this Court has refused to condone the

delay in filing those review petitions, more particularly on

the ground that the issue involved in those review petitions

stood dealt in CEA No.10/2020 dated 23.05.2022.

4) In the present case also, the applicants have not been

able to demonstrate sufficient cause for condoning the

delay in filing the review petition and on the analogy of

order passed in RP No.93-95/2022 and in view of order

passed in CEA No.10/2020 dated 23.05.2022, this

application is dismissed. Consequently, the review petition

also stands dismissed.

       (RAJNESH OSWAL)                          (ARUN PALLI)
                    JUDGE                       CHIEF JUSTICE
Srinagar
16.10.2025
Sarveeda
             Whether the Order is reportable:      No




WP(C) No.479/2023 c/w
CCP(D) No.2/2025                                            2|Page