The Supreme Court has rejected a customs department review plea in a case involving alleged overvaluation of imported goods by Adani Power Maharashtra, Adani Power Rajasthan, and other companies. Chief Justice DY Chandrachud and Justice Sanjay Karol, presiding over the bench, stated that there was no apparent error on the face of the record. The bench, in its decision, mentioned, “Having examined the review petitions, there is no error apparent on the face of the record. No case for review under Order XLVII Rule 1 of the Supreme Court Rules 2013 has been made out. The review petitions are, therefore, dismissed.” Although the review petition was dismissed on November 23 of the previous year, the order was recently published on the court’s website.
The customs department had requested a review of the Supreme Court’s judgment dated March 27, 2023, which dismissed its accusations against the Adani firms. The court upheld the findings of the Customs Excise and Service Tax Appellate Tribunal, stating that there was no overvaluation in the import of capital goods by the firms and that the allegations had not been substantiated.
The Directorate of Revenue Intelligence had closed its investigation into the companies, determining that all imports conducted by them were authentic.
