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<h1>Appeals Dismissed; Judgment Upheld Due to Lack of Valid Interference Reasons Citing Circular No. 188/22/96-CX</h1> <h3>COMMISSIONER OF CUSTOMS (NS1) Versus VENKATESHWARA B.V. BIO CORP PRIVATE LIMITED</h3> COMMISSIONER OF CUSTOMS (NS1) Versus VENKATESHWARA B.V. BIO CORP PRIVATE LIMITED - TMI The Supreme Court, with Hon'ble Chief Justice Sanjiv Khanna and Hon'ble Mr. Justice Sanjay Kumar presiding, dismissed the appeals as they found no valid reason to interfere with the impugned judgment, particularly in light of Circular No. 188/22/96-CX dated 26.03.1996. The delay was condoned, and any pending applications were disposed of. Appellant represented by Mr. N. Venkataraman, A.S.G., and others, while the Respondent was represented by Mr. Abhishek Vikas, AOR, and others.