Commissioner Customs Kandla vs Adani Enterprises Ltd
2025 Latest Caselaw 6008 Guj

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
                       ================================================================
                                               COMMISSIONER CUSTOMS KANDLA
                                                          Versus
                                                  ADANI ENTERPRISES LTD.
                       ================================================================
                       Appearance:
                       MR UTKARSH R SHARMA(6157) for the Applicant(s) No. 1
                       RULE SERVED for the Respondent(s) No. 1
                       ===============================================================

                         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-

NEUTRAL CITATION

C/CA/644/2025 ORDER DATED: 23/04/2025

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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