Authority: Registrar Court, Supreme Court of India

Order Date: 14 July 2026

Case Overview

  • Appeal No. 7955/2026 (Civil) filed by Commissioner of Customs (Adjudication) against Ahmed A.R. Buhari Coastal Energy P Ltd, concerning IA No. 139472/2026 (stay application).
  • The appellant seeks service on the sole respondent and challenges a tax liability.
  • Counsel for the appellant submitted an affidavit of valuation indicating the total tax effect/revenue involved is Rs 40 crore.
  • The appellant has not paid the deficit ad‑valorem court fee as required.

Order

  • Counsel for the appellant granted one week to take fresh steps and file fresh particulars regarding service on the respondent.
  • The appellant is directed to complete the necessary actions, including payment of the deficit court fee, within two weeks.
  • The matter is listed again for hearing on 17 August 2026.
  • A copy of the record of proceedings is to be furnished to the advocate‑on‑record for information and compliance.

Final Outcome

  • The appeal is adjourned; the appellant must file service particulars within one week, settle the court fee, and appear again on 17‑08‑2026.

Topics: Court Procedure, Customs Tax Dispute, Revenue Litigation