TAXAP/745/2013

NEUTRAL CITATION C/TAXAP/745/2013 JUDGMENT DATED: 13/08/2025 2025:GUJHC:54087-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 745 of 2013 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================= Approved for Reporting Yes No ✔ ================================================== COMMISSIONER OF CUSTOMS (PREVENTIVE) Versus GURU ASHISH SHIP BRAKERS ================================================== Appearance: MR ANKIT SHAH(6371) for the Appellant(s) No. 1 ================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 13/08/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Ankit Shah for the appellant – Revenue. 2. This appeal is preferred by raising the following proposed questions of law under Section 130 of the Customs Act, 1962 (for short “the Act”) arising out of the order dated 26.12.2008 passed by the Customs, Excise and Service Tax Appellate Uploaded by () on Downloaded on : Sat Jul 04 23:41:26 IST 2026 NEUTRAL CITATION C/TAXAP/745/201