Customs Commissioner vs Kana Metal: Re-list

Authority: Supreme Court of India

Order Date: 12-10-2026

Case Overview

• Parties: Commissioner of Customs, Ahmedabad (Appellant) vs M/s Kana Metal Corporation (Respondent).
• Proceedings: Civil Appeal No. 4389/2025; IA No. 60635/2025 (exemption from filing C/C of the impugned judgment) and IA No. 60636/2025 (stay application).
• Hearing Date: 12 October 2026 before Hon'ble Mr. Justice Sanjay Kumar and Hon'ble Mr. Justice Sanjeev Sachdeva.
• Counsel for Appellant: N. Venkatraman (A.S.G.), Gurmeet Singh Makker (AOR), V C Bharathi, Prasenjeet Mahapatra, Kumar Gaurav, Mili Baxi, Prashant Singh II, Mainsh.
• Counsel for Respondent: Not represented; respondent remains unrepresented.
• Observations: Office report dated 09.10.2026 confirms payment of ad valorem court fee. Despite fee payment, the respondent is still unrepresented before the Court.
• Directions: Learned counsel appearing for the petitioner (Commissioner of Customs) shall ascertain whether the respondent, Kana Metal Corporation, continues to exist as a legal entity.

Final Outcome

• The matter is re-listed for further hearing on 02.02.2027.
• No substantive adjudication on the merits; procedural compliance regarding respondent's representation and existence is mandated.

Topics: Court Procedure, Customs Litigation