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Judgment
(PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE)
For the reasons stated in the affidavit accompanying the application, I.A No.2/2026, is allowed. The delay of 08 days in filing the appeal is condoned.
The revenue has filed the present appeal under Section 130 of the Customs Act, 1962 [the Act] impugning the final order No.FO/C/A/21269/2025-CU[DB] dated 22.07.2025 [impugned order] passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Bangalore [CESTAT].
The impugned order was a common order passed in Customs Appeal Nos.20086/2022 and 20087/2022. The present appeal arises from Customs Appeal No.20087/2022.
It is pointed out that the connected appeal [Customs Appeal No.8/2026] arising from the common impugned order, albeit in respect of Customs Appeal No.20086/2022, was dismissed by order dated 16.07.2026. The controversy involved in the present appeal is identical.
The learned counsel appearing for the Revenue fairly states that the order dated 16.07.2026 passed in Customs Appeal No.8/2026 fully covers the controversy.
In view of the above, the present appeal must suffer the same fate. Accordingly, the present appeal is dismissed.