Authority: Supreme Court of India
Order Date: 21-08-2026
Case Overview
- Petition: Commissioner of Customs, Ahmedabad (petitioner) vs Adani Enterprises Ltd. and others (respondents).
- Origin: Appeal arising from impugned final judgment and order dated 03-12-2024 in CA Nos. 10001/2024, 10002/2024, 10003/2024 of the Custom Excise Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad.
- Applications filed: IA No. 157386/2025 (condonation of delay in filing), IA No. 157387/2025 (exemption from filing copy of the impugned judgment), IA No. 157385/2025 (stay application).
- Hearing held on 21-08-2026 before a bench of Hon’ble Mr. Justice Pamidighantam, Mr. Justice Narasimha and Mr. Justice Alok Aradhe.
- Counsel for petitioner: N. Venkataraman (A.S.G., not present), Gurmeet Singh Makker (AOR), Sarthak Karol, Ishaan Sharma, Amit Sharma‑v. Counsel for respondents: Vikram Nankani (Sr. Adv.), Vanita Bhargava, Ajay Bhargava, Vishal Shrivastava, Abhay Agnihotri, Khaitan & Co. (AOR).
Final Outcome
- The Court granted permission to the petitioner to file a rejoinder affidavit within a short time, specifically four weeks from the order date.
- The matter was listed for further hearing on 29‑09‑2026.
Topics: Court Procedure, Customs Litigation, Adani Enterprises