Authority: Supreme Court of India
Order Date: 24 June 2026
Case Overview
- Parties: Appellant – The Commissioner of Customs (Export) & others; Respondent – M/s Steelco Gujarat Ltd. (through its Manager).
- Nature of Proceeding: Civil Appeal No. 6102 of 2016 concerning a tax liability arising from export customs matters.
- Tax Effect: The disputed tax amount was Rs.74,00,000 (Seventy‑Four Lakh rupees).
- Regulatory Threshold: The amount is well below the Rs.5,00,00,000 (Five crore rupees) threshold prescribed in Circular C.B.I. & C. Instruction F.No. CBIC-160390/20/2024‑JC‑CBEC dated 06 August 2024, issued by the Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, New Delhi.
- Counsel: For the appellant – Mr. Amit Sharma, Advocate; Mr. Gurmeet Singh Makker, AOR. For the respondent – Mr. R. Parthasarathy, AOR.
- Bench: Hon'ble Mr. Justice Sandeep Mehta and Hon'ble Mr. Justice N.V. Anjaria (Partial Court Working Days Bench).
- Hearing Date: 24‑06‑2026, New Delhi.
- Order Details: The appeal was disposed of in terms of the signed order placed on the file. Pending applications, if any, were also disposed of.
- Signature: Digitally signed by Justice Sandeep Mehta; the digital signature was applied by Pooja Sharma on 25 June 2026 at 16:50:21 IST (Signature Not Verified). Assistant Registrar: Pooja Sharma, with Nidhi Wason noted as AR‑cum‑PS Assistant Registrar.
Final Outcome
- The Supreme Court ordered the dismissal of the appeal, concluding that the tax effect does not meet the materiality threshold, and directed that the appeal and any pending applications be closed.
Topics: Customs, Taxation