New Delhi: The Supreme Court has junked a review plea filed by the customs department against Adani Power Maharashtra Limited (APML), Adani Power Rajasthan Limited (APRL) and others in a case connected with the alleged overvaluation of imported goods. A bench of Chief Justice D Y 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 said. A lawyer familiar with the development said that the order was uploaded on the apex court website earlier this week.
The apex court’s order came on a review petition filed by the customs department challenging the March 27, 2023 order of the apex court dismissing its plea. The apex court, in an order passed on March 27, 2023, had said: “We have heard Mr. Balbir Singh, learned Additional Solicitor General appearing for the appellant(s) and Mr. Mukul Rohatgi, learned senior counsel appearing for the respondents at length. We are of the considered opinion that the matters are concluded by the findings of fact recorded by the authorities below and the impugned order(s) does not require any interference at our behest. The appeals accordingly stand dismissed. Pending application(s), if any, shall also stand disposed of”.
The Directorate of Revenue Intelligence (DRI), in May 2014, issued show cause notices to APML, APRL, MEGPTCL and others alleging overvaluation in the import of capital goods. The adjudicating authority of DRI in 2017, the same authority which issued the SCNs after dealing with it in detail, held that all the imports were genuine and concluded that the value declared is correct and is not required to be re-determined. Later, the notices were dropped. In 2022, the appellate tribunal dismissed the plea filed by the customs department and confirmed that there was no overvaluation while importing the equipment by Adani.
According to a counsel, the apex court, in the order passed in March 2023 while dismissing the custom’s appeal upheld the findings of both the lower authorities, i.e., adjudicating authority as well as the appellate tribunal and confirmed that there was no overvaluation in import of capital goods. APML & APRL following ICB, imported goods required for setting up of thermal power projects in Maharashtra and Rajasthan.
Likewise, the consortium led by PMC Projects (India) Pvt. ltd., which was awarded the contract following ICB, imported goods for setting up of transmission line and substation package for Maharashtra Eastern Grid Power Transmission Co. Ltd. (MEGPTCL).
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