Authority: Supreme Court of India

Order Date: 05-08-2026

Case Overview

  • Parties: Commissioner of Customs, Ahmedabad (Petitioner) vs Adani Enterprises Ltd. and others (Respondents).
  • Origin: Civil Appeal Diary No. 32471/2025 challenging three Custom Excise Service Tax Appellate Tribunal (West Zonal Bench, Ahmedabad) judgments dated 03‑12‑2024 (CA Nos. 10001/2024, 10002/2024, 10003/2024).
  • Counsel for Petitioner: Mr. Gurmeet Singh Makker, Advocate on Record.
  • Counsel for Respondents: Senior Advocate Mukul Rohatgi, Sr. Adv., assisted by Ms. Vanita Bhargava, Adv., Mr. Ajay Bargava, Adv., Mr. Vishal Shirvastava, Adv., Mr. Abhay Agnihotri, Adv., and M/S Khaitan & Co., Advocate on Record.
  • Bench: Hon'ble Justices Pamidighantam, Narasimha and Alok Aradhe.

Final Outcome

  • The Court ordered that the matter be listed for hearing on 21‑08‑2026.

Topics: Legal Proceedings, Adani Enterprises, Customs & Excise