HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU RP No. 97/2023 IN EXAP No. 19/2013 CM No. 4914/2023 Commissioner Customs & Central Excise Jammu …..Appellant(s)/Petitioner(s) Through: Mr. Rohan Nanda, CGSC Vs M/S JSB Aluminium IGC SIDCO Samba .…. Respondent(s) Through: Mr. Gautam Chugh, Advocate (through VC) Coram: HON'BLE MRS. JUSTICE SINDHU SHARMA, JUDGE HONBLE MR. JUSTICE SHAHZAD AZEEM, JUDGE ORDER 02.12.2025 01. This is an application seeking condonation of delay of 1146 days in filing the application for review of the judgment dated 06.06.2019 passed in EXAP No. 19/2013 titled M/s JSB Aluminium Industrial Growth Centre V/S Commissioner of Customs and Central Excise. 02. 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 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. Sr. No. 14 2 RP No. 97/2023 CM No. 4914/2023 03. The applicants have not been able to show sufficient cause for condoning 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 liable to be dismissed. 04. Having regard to the aforesaid facts and circumstances no cause much less sufficient cause for condoning the delay of 1146 days is made out. This application is, accordingly, dismissed. Consequently, the review petition also stands dismissed. (Shahzad Azeem) Judge (Sindhu Sharma) Judge Jammu 02.12.2025 Mihul