Supreme Court rejects customs' review plea on imports overvaluation allegations against Adani companies

The Supreme Court has dismissed a review plea filed by the customs department in a case pertaining to alleged overvaluation of imported goods by Adani Power Maharashtra, Adani Power Rajasthan and some other firms. A bench of Chief Justice DY Chandrachud and Justice Sanjay Karol said there was no error apparent on the face of the record.

"Having perused 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," the bench.

While the review petition was dismissed on November 23 last year, the order in this regard was uploaded on the court's website earlier this week.


The customs department had sought review of the top court's March 27, 2023 judgment that rejected its allegations against the Adani firms and upheld the Customs Excise and Service Tax Appellate Tribunal's findings that there was no overvaluation in the import of capital goods by the firms and the allegations had not been established.

The Directorate of Revenue Intelligence had also dropped the investigation against the companies, holding that all imports made by them were genuine.