Authority: Supreme Court of India, Civil Appellate Jurisdiction

Order Date: 03 September 2026

Case Overview

  • Parties: Commissioner of Customs (Preventive) Kolkata (Petitioner) vs. M/s Steel Authority of India Limited (Respondent).
  • Origin: Appeal filed against the Customs Excise and Service Tax Appellate Tribunal, Kolkata’s final judgment and order dated 24‑Nov‑2025 (CA No. 75123/2023) which had dismissed the revenue’s case.
  • Procedural History: The appellant sought condonation of delay in filing the appeal (IA No. 182763/2026) and a stay of the Tribunal’s order (IA No. 182762/2026). The matter was listed before a two‑judge bench of Hon’ble Mr. Justice J.B. Pardiwala and Hon’ble Mr. Justice K. Vinod Chandran.
  • Counsel: For the Commissioner – Mr. Ajay Sharma, Adv.; Mr. Vaibhav Dwivedi, Adv.; Mrs. Priyanka Terdal, Adv.; V C Bharathi, Adv.; Gurmeet Singh Makker, AOR. For Steel Authority – Ms. Charanya Lakshmikumaran, AOR; Mr. L Badri Narayanan, Adv.; Ms. Neha Choudhary, Adv.; Ms. Medha Sinha, Adv.; Ms. Nitum Jain, Adv.; Mr. Swastik Mishra, Adv.; Mr. Yashovardhan Singh, Adv.; Mr. Adithya Nair, Adv.; Ms. Ananya Gupta, Adv.

Court Findings & Order

1. The Court condoned the delay in filing the appeal.

2. After reviewing the record, the Court found no error—legal or otherwise—by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata in dismissing the revenue’s appeal.

3. Consequently, the appeal filed by the Commissioner of Customs (Preventive) Kolkata is dismissed.

4. All pending applications, including the condonation of delay and stay applications, are disposed of.

Final Outcome

  • The appeal is dismissed; the Tribunal’s original dismissal of the revenue’s case stands. The delay in filing is condoned, and no further relief is granted to the petitioner.

Topics: Judicial Decision, Customs Enforcement