Commissioner Customs Preventive vs Raju Kujakandan Alex
2026 Latest Caselaw 23 Guj

Gujarat High Court

Commissioner Customs Preventive vs Raju Kujakandan Alex on 15 January, 2026

Author: A.S. Supehia

Bench: A.S. Supehia

                                                                                                                 NEUTRAL CITATION




                            C/SCA/15318/2020                                      ORDER DATED: 15/01/2026

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                                    IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                                     R/SPECIAL CIVIL APPLICATION NO. 15318 of 2020

                                                         With
                                     R/SPECIAL CIVIL APPLICATION NO. 15319 of 2020
                      ==========================================================
                                           COMMISSIONER CUSTOMS PREVENTIVE
                                                        Versus
                                                RAJU KUJAKANDAN ALEX
                      ==========================================================
                      Appearance:
                      MR CB GUPTA, SENIOR STANDING COUNSEL for the Petitioner(s) No. 1
                      NOTICE NOT RECD BACK for the Respondent(s) No. 1
                      ==========================================================

                         CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
                               and
                               HONOURABLE MR. JUSTICE PRANAV TRIVEDI

                                                              Date : 15/01/2026

                                               ORAL ORDER

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. Though served, none remained present on behalf of the respondents. Thus, it appears that the respondents are not interested to proceed with the writ petitions.

2. At the outset, learned Senior Standing Counsel Mr. C.B Gupta appearing for the petitioners submitted that the impugned order of the Tribunal may be quashed and set aside in view of the judgment of the Supreme Court in the case of Commissioner of Customs Vs. Canon India Pvt. Ltd reported in (2024) 24 Centax 117 (S.C). It is submitted that in view of the aforesaid decision, the Tribunal has to decide the matter on merits.

3. In view of the fact that the submissions remained uncontroverted, in light of the decision of Supreme Court in

NEUTRAL CITATION

C/SCA/15318/2020 ORDER DATED: 15/01/2026

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the case of Canon India Pvt. Ltd (supra), hence, the impugned judgment and orders passed by the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad, are hereby quashed and set aside. The matters are remanded to the Tribunal to decide afresh on merits.

4. Accordingly, the captioned writ petitions stand allowed. However, in case, the petitioner is aggrieved, it will be open for the petitioner to revive the writ petitions.

(A. S. SUPEHIA, J)

(PRANAV TRIVEDI,J) BIMAL /1 & 2