Commr.Of Cus.Cen.Exc.Ser.Tax Rajkot vs Narsibhai Karamsibhai

insc-2025-1374 Supreme Court of India 2 December 2025 • 16 min read

5 cases cited (0 SG, 5 foreign) Cited by 1 case

Practice Areas

Central Excise Act, 1944 Chapter notes of the First Schedule to the Central Excise Tariff Act, 1985

Judges (2)

Atul S. Chandurkar Delivered Pamidighantam Sri Narasimha Coram

Parties (2)

Commissioner of Customs, Central Excise and Service Tax, Rajkot Appellant Narsibhai Karamsibhai Respondent

Case Significance

Commr.Of Cus.Cen.Exc.Ser.Tax Rajkot vs Narsibhai Karamsibhai is a Supreme Court of India decision dated December 2, 2025 (citation: insc-2025-1374). Customs and excise matter involving disputed tax assessment. The Supreme Court adjudicated the appeal on merits. The bench comprised Justices Atul S. Chandurkar and Pamidighantam Sri Narasimha. The judgment was delivered by Justice Atul S. Chandurkar.

This case has been cited by 1 subsequent judgment. The judgment references 5 case citations.

Summary

Customs and excise matter involving disputed tax assessment. The Supreme Court adjudicated the appeal on merits.

What was the outcome of Commr.Of Cus.Cen.Exc.Ser.Tax Rajkot vs Narsibhai Karamsibhai?

Customs and excise matter involving disputed tax assessment. The Supreme Court adjudicated the appeal on merits.

Statutes Cited

Central Excise Act, 1944

Chapter notes of the First Schedule to the Central Excise Tariff Act, 1985

Cases Cited (5)

IN (5)

(1987) 1 SCC 600 1991 INSC 235 2005 INSC 377 2017 INSC 356 2025 INSC 1374

Cited By (1)

insc-2025-1374

Commr.Of Cus.Cen.Exc.Ser.Tax Rajkot vs Narsibhai Karamsibhai

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (insc-2025-1374)