Gujarat High Court
Commissioner Customs Kandla vs Adani Enterprises Ltd on 23 April, 2025
Author: Bhargav D. Karia
Bench: Bhargav D. Karia
NEUTRAL CITATION
C/CA/644/2025 ORDER DATED: 23/04/2025
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/CIVIL APPLICATION (FOR CONDONATION OF DELAY) NO. 644 of 2025
In
F/TAX APPEAL NO. 35557 of 2024
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COMMISSIONER CUSTOMS KANDLA
Versus
ADANI ENTERPRISES LTD.
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Appearance:
MR UTKARSH R SHARMA(6157) for the Applicant(s) No. 1
RULE SERVED for the Respondent(s) No. 1
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CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA
and
HONOURABLE MR.JUSTICE D.N.RAY
Date : 23/04/2025
ORAL ORDER
(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1. Heard learned advocate Mr.Utkarsh R. Sharma for the applicant and learned advocate Mr.Yash Modi for learned advocate Mr.Paritosh Gupta for Gupta Law Associates for the respondent.
2. This application is filed for condonation of delay of 68 days occurred in challenging the Judgment and Final Order No.10788- Page 1 of 2 Uploaded by PALAK BRAHMBHATT(HC01391) on Fri Apr 25 2025 Downloaded on : Mon Apr 28 22:58:55 IST 2025 NEUTRAL CITATION C/CA/644/2025 ORDER DATED: 23/04/2025 undefined 10797/2024 dated 09.04.2024 passed by the Customs, Central Excise and Service Tax Appellate Tribunal, Western Zonal Bench, Ahmedabad (for short 'the Tribunal').
3. For the reasons stated in the application, the delay deserves to be condoned. Accordingly, the delay of 68 days occurred in in challenging the Judgment and Final Order No.10788-10797/2024 dated 09.04.2024 passed by the Tribunal is hereby condoned. The application is allowed. Rule is made absolute with no order as to costs.
(BHARGAV D. KARIA, J) (D.N.RAY,J) PALAK Page 2 of 2 Uploaded by PALAK BRAHMBHATT(HC01391) on Fri Apr 25 2025 Downloaded on : Mon Apr 28 22:58:55 IST 2025