RP No.8/2023 CM No.437/2023 1 | P a g e 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 WP(C) No.479/2023 c/w CCP(D) No.2/2025 2 | P a g e 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