# In the matter of Vijay Kumar Garg Vs Deputy Commissioner Of Customs & Ors

> SC judgment dated 2023-10-09. Citation: TCN-2023-SC-00032. The Supreme Court of India heard a civil appeal against an order of the National Company Law…

- **Court:** SC
- **Order date:** 9 Oct 2023
- **Citation:** TCN-2023-SC-00032
- **Category:** IBC
- **Source page:** https://caseease.in/cases/ibc/supreme-court-of-india/vijay-kumar-garg-vs-deputy-commissioner-of-customs-ors-28f4568c

## Summary

### Background

The Supreme Court of India heard a civil appeal against an order of the National Company Law Appellate Tribunal (NCLAT). The NCLAT order was dated August 18, 2023, and pertained to Company Appeal (AT)(CH) (Insolvency) No. 259 of 2023.

## Facts

Vijay Kumar Garg filed a civil appeal (No. 6437 of 2023) before the Supreme Court of India against the Deputy Commissioner of Customs & Ors. The appeal challenged an order by the National Company Law Appellate Tribunal (NCLAT) dated August 18, 2023, concerning Company Appeal (AT)(CH) (Insolvency) No. 259 of 2023. The Supreme Court, after hearing the counsel, found no reason to interfere with the NCLAT's order and dismissed the appeal. Any pending applications were also disposed of.

## Issues and analysis

### Issue 1: Whether the Supreme Court should interfere with the order of the National Company Law Appellate …

**Ratio:** The Supreme Court exercises discretionary jurisdiction in appeals, and will only

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**Reasoning:** The Supreme Court found no compelling reason to overturn the NCLAT's judgment, suggesting

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**Interpretation:** This legal issue concerns the scope of appellate review by the Supreme Court

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**Application:** In this specific case, the Supreme Court applied the principle of appellate

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## Parties

- **Judges:** Dr Dhananjaya Y…; J.B. PARD…; +1 more
- **Appellants:** Vijay Kuma…
- **Respondents:** Deputy Commissione…
- **Advocates:** Majinder…; Abhishek…; +3 more

## Timeline

- **2023-08-18 — NCLAT Or…**: The National Company Law Appellate Tribunal (NCLAT) issued an order in Company Appeal…
- **2023-10-09 — Supreme Court Hearing…**: The Supreme Court heard the civil appeal (No. 6437 of 2023) and dismissed it, upholding…

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