TAXAP/507/2025

NEUTRAL CITATION C/TAXAP/507/2025 CAV JUDGMENT DATED: 24/12/2025 2025:GUJHC:74084-DB Reserved On : 05/12/2025 Pronounced On : 24/12/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO.507 of 2025 With CIVIL APPLICATION (FOR STAY) NO.1 of 2025 In R/TAX APPEAL NO. 507 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Sd/- ================================================================ Approved for Reporting Yes No  ========================================================== THE COMMISSIONER OF CUSTOMS - KANDLA Versus M/A DEVAM IMPEX ================================================================ Appearance: MR ANKIT SHAH(6371) for the Appellant(s) No. 1 MR MIHIR JOSHI, SENIOR ADVOCATE with MR HARDIK P MODH (5344) for the Opponent ================================================================ CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI CAV JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) (1) The present Appeal under section 28KA of the Customs Act, 1962 (herein after referred as “the Act”) emanates from the decision of the Customs Authority for Advance Ruling