Authority: Supreme Court of India (Registrar Court)

Order Date: 21-09-2026

Case Overview

  • Appeal No.4250/2026: M/S SLR METALIKS LIMITED (appellant) vs. The Commissioner of Customs (respondent). The appellant filed an affidavit of valuation and paid a deficit ad‑valorem court fee of Rs 70,955/-. A corrected copy of Annexure A‑17 was placed on record by the appellant’s counsel. The sole respondent is duly represented and has already filed a counter‑affidavit.
  • Appeal No.4460/2026: Same parties in a related civil appeal. The appellant filed corrected copies of Annexures A‑1 & A‑17 and paid a larger deficit ad‑valorem court fee of Rs 2,22,340/-. The respondent has also filed a counter‑affidavit.
  • Condonation of Delay: IA No.210752/2026 and IA No.207538/2026 were filed seeking condonation of delay in filing the respective appeals.
  • Counsel Representation: For the appellant – Mr. Kartik Jindal, Mr. Vibhu Sharma, Mr. Aman Gahlot, Ms. Isha Gaur, Mr. Rishi Chauhan, Mr. Anant Gautam (Advocates‑on‑Record). For the respondent – Mr. Gurmeet Singh Makker (Advocate‑on‑Record).
  • Procedural Instructions:
  • Registry to make a specific mention of the corrected annexures in the office report before placing the matters before the Hon’ble Court.
  • Registry to process both matters for listing as per the rules.
  • Counter‑affidavit, if any, to be filed by the common sole respondent within 30 days from the date of filing of the vakalatnama (dated 16‑09‑2026 for Diary No.37629/2026 and 15‑09‑2026 for Diary No.37637/2026).
  • After expiry of the 30‑day period, the Registry will proceed with listing.
  • A copy of this Record of Proceedings is to be furnished to the concerned Advocate‑on‑Record for information and compliance.

Final Outcome

  • The Court directed the Registry to note the corrected annexures, accept the paid deficit court fees, and schedule the listings of both appeals in accordance with procedural rules. The respondent is required to file any further counter‑affidavit within the stipulated 30‑day window, after which the matters will be listed for hearing.

Topics: Customs Litigation, Court Fees