of smart meters to more accurately measure power consumption and enhance the efficiency and accuracy of our meter reading and bill distribution process. Any similar investigations or other proceedings in the future could divert management time and attention, and consume financial resources in their defense. Further, an adverse judgment in some of these proceedings could have a material adverse effect on our business, prospects, reputation, financial condition and results of operations. For further details, see “Legal Proceedings”. In addition, other Adani Group Companies from time to time are involved in litigation, claims and other proceedings relating to the conduct of their businesses, including environmental claims, proceedings relating to abuse of market position, tax disputes and proceedings involving securities dealings by other Adani Group Companies and/or their directors. Any such claims could result in litigation and/or regulatory proceedings against the Adani Group, which could harm our reputation as a member of the Adani Group and materially adversely affect our business, prospects, financial condition and results of operations. (D) Disclosure of legal proceedings in relation to Customs Act and DRI Show Cause Notice Litigation Relating to Directors There are three outstanding legal proceedings involving Mr. Gautam S. Adani. These relate to: (i) a civil dispute filed by Container Corporation of India Limited seeking to restrain the defendants named therein, including AEL and Mr. Gautam Adani, from proceeding with a cold chain project; (ii) alleged violation of certain provisions of the Customs Act, 1962 (the “Customs Act”) relating to the alleged misuse of an advance license granted to a third party for the import of metallurgical coke and the evasion of customs duty in relation thereto, which matter is presently pending on appeal before the Supreme Court; and (iii) alleged violation of certain provisions of the Customs Act relating to the import and misuse of an aircraft, which is pending before the Customs, Excises and Service Tax Appellate Tribunal (“Appellate Tribunal”). Matters relating to similar violations are pending before the Supreme Court of India. The Appellate Tribunal has kept the matter before it pending, with liberty to be mentioned, once the Supreme Court has resolved the matters pending before it. These proceedings are pending at various stages of adjudication. There are certain outstanding legal proceedings involving Mr. Rajesh S. Adani in relation to alleged violations of the Customs Act, the Foreign Exchange Regulations Act, 1973 and FEMA. Such proceedings relate to alleged violations in relation to the import and export of various items by AEL and investment in a wholly-owned subsidiary without prior approval from the RBI. These proceedings are pending at various stages of adjudication. Litigations involving MEGPTCL Civil Cases The Directorate of Revenue Intelligence (“DRI”) issued a show cause notice dated May 15, 201 (the “Notice”) to ME PTCL and others. The notice alleges that ME PTCL, in relation to the procurement of equipment and machinery from outside India, inflated invoices above the actual value of the goods in violation of the Customs Act, 1962. Through an order dated October 17, 2017 (the “Order”), the Additional Director eneral, DRI (Adjudication) who issued the show cause notice, after dealing with the issue in detail, set aside the allegations levelled in the Notice, holding that the import of equipment and machinery by MEGPTCL was undertaken on an arm’s length basis. The Customs Department has filed an appeal against the Order before the Customs, Excise and Service Tax Appellate Tribunal at Mumbai. No stay has presently been granted against the Order. This matter is currently pending. (III) Offering circular dated February 5, 2020 for U.S.$1,000,000,000 Senior Secured Notes by Adani Electricity Mumbai Limited 62