Authority: Supreme Court of India

Order Date: 02-09-2026

Case Overview

  • Petitioners: State of Odisha & Anr.; Respondents: M/s. Steel Authority of India Ltd & Ors.
  • The petition arises from an impugned final judgment and order dated 26‑09‑2025 passed by the Custom Excise Service Tax Appellate Tribunal (CSTA No. 14/2018).
  • The dispute concerns customs‑excise assessment and liability matters related to steel imports.
  • Several Interim Applications were filed seeking condonation of delay:
  • IA 186705/2026 – condonation of delay in filing.
  • IA 186706/2026 – condonation of delay in refiling/curing defects.
  • IA 202773/2026 – condonation of delay in filing.
  • IA 202774/2026 – condonation of delay in refiling/curing defects.
  • IA 190208/2026 – condonation of delay in filing.
  • IA 190204/2026 – condonation of delay in refiling/curing defects.
  • Counsel for petitioners: Ms. Samapika Biswal, AOR Ms. Mehak Kumar.
  • Counsel for respondents: Mr. SK Bagaria, Sr. Adv.; Mr. Sunil Kumar Jain, AOR; Mr. Chinmoy Samajdar, Adv.; Mr. Shaantanu Jain, Adv.; Mr. Atul Tripathi, Adv.
  • The bench hearing the matter comprised Hon'ble Mr. Justice Pamidighantam, Hon'ble Mr. Justice Narasimha, and Hon'ble Mr. Justice Alok Aradhe.

Final Outcome

  • The Court ordered that the matter be listed for further hearing on 15‑09‑2026.

Topics: Legal Proceedings, Steel Industry