Case Details
- Case Name: Civil Appeal No. 12696/2025 (Export) – Principal Commissioner/Commissioner of Customs vs. M/s Mahajan Fabrics Private Limited.
- Court/Authority: Registrar Court, Supreme Court of India (Section XVII‑A).
- Record of Proceedings Date: 29‑05‑2026 (appeal called for hearing).
- Related Diary/Case Numbers: C.A. 738/2026, C.A. 7452/2026, C.A. 7463‑7807/2026 and Diary Nos. 7239, 12617, 10859, 12618, 14645, 2168 (all XVII‑A).
Parties Involved
- Appellant: Principal Commissioner/Commissioner of Customs (customs authority).
- Respondent: M/s Mahajan Fabrics Private Limited (private limited company).
- Counsel for Appellant: Mr. Rakesh Kumar Soni, Adv.; Mr. Gurmeet Singh Makker, AOR (also listed among many other advocates).
- Counsel for Respondent: Krishnamohan K., AOR; Ms. Prerna Jain Kala, Adv.; Ms. Archita Ishani, Adv.; additional advocates listed (e.g., Ms. Rajnandini, Mr. Vishnu Kant, etc.).
Issues / Allegations / Violations
- Repeated failure by appellant counsel to pay ad‑valorem court fees as ordered on 30‑04‑2026.
- Non‑appearance of the sole respondent despite service of notice on various dates (e.g., 27‑03‑2026, 22‑04‑2026, 13‑04‑2026, 06‑03‑2026).
- Failure to file required vakalatnama and counter‑affidavits within stipulated periods.
- Pending service of Notice of Legal Proceedings (NLPA) to the sole respondent in C.A. 7452/2026 and C.A. 7463‑7807/2026.
- Condensation of delay applications filed (IA Nos. 73587/2026, 74475/2026, 93105/2026, 90050/2026, 36873/2026, 98326/2026, 98329/2026, 134558/2026, 134560/2026) indicating procedural delays.
Findings & Observations
- Service of notice was completed in each diary number, but the respondent either did not appear or did not file required documents.
- Registrar’s Court repeatedly issued reminders and set two‑week “last opportunity” deadlines for filing vakalatnama, counter‑affidavits, and payment of fees.
- Specific ad‑valorem fee amounts outstanding:
- Rs 83,000 for Diary 7239/2026.
- Rs 1,05,000 for Diary 12617/2026.
- Rs 5,77,000 for Diary 10859/2026.
- Rs 6,000 for Diary 12618/2026.
- Rs 1,02,000 for Diary 14645/2026.
- Rs 43,000 for Diary 2168/2026.
- Affidavit of valuation filed in C.A. 7452/2026 states tax effect/revenue of Rs 2,77,731, yet fee remains unpaid.
- In C.A. 7463‑7807/2026, appellant counsel has paid the deficit ad‑valorem fee after filing valuation affidavit.
- Listing dates set for 06‑08‑2026 for multiple matters, contingent on compliance.
Penalties / Settlements / Directions
- Mandatory payment of the specified ad‑valorem court fees within two weeks from the order date; failure triggers listing before the Hon’ble Judge in Chambers.
- Requirement to file vakalatnama (where not yet filed) within one week and counter‑affidavit within two weeks for Diary 12618/2026.
- Counter‑affidavits, where filed, must be submitted within the two‑week window; otherwise, no further opportunity will be granted.
- Service of NLPA still awaited for C.A. 7452/2026 and C.A. 7463‑7807/2026; appellant counsel directed to complete within two weeks.
- All matters to be re‑listed on 06‑08‑2026 if compliance is achieved; otherwise, they will be listed before the Judge in Chambers for further directions.
Corrective Actions & Future Obligations
- Appellant counsel must deposit all outstanding ad‑valorem fees as listed above within the two‑week deadline.
- Respondent (Mahajan Fabrics) must enter appearance, file vakalatnama and any counter‑affidavits within the stipulated periods for each diary number.
- Both parties must ensure service of NLPA is completed promptly.
- Compliance with the Registrar’s reminders will determine whether the matters are listed for regular hearing on 06‑08‑2026 or escalated to chamber proceedings.
Final Ruling & Enforcement
- The Registrar’s Court issued a series of conditional orders mandating fee payment, document filing, and appearance, each with a two‑week “last opportunity” deadline.
- Non‑compliance will result in the matters being listed before the Hon’ble Judge in Chambers for necessary directions, bypassing the regular listing schedule.
- The cases are scheduled for re‑listing on 06‑08‑2026 pending fulfillment of all directions.
- A copy of the record of proceedings is to be furnished to the concerned Advocate‑on‑Record for information and compliance.
> Registrar: Sh. Apoorv Singh