TAXAP/430/2007

NEUTRAL CITATION C/TAXAP/430/2007 JUDGMENT DATED: 02/07/2025 2025:GUJHC:40075-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 430 of 2007 With R/TAX APPEAL NO. 431 of 2007 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting Yes No ✔ ================================================== COMMISSIONER OF CUSTOMS Versus M/S. PSL LTD, ================================================== Appearance: MR ANKIT SHAH(6371) for the Appellant(s) No. 1 MR MONAL DAVAWALA for MR ANAND NAINAWATI(5970) for the Opponent No. 1 ================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 02/07/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) Heard learned advocate Mr. Ankit Shah for the appellant and Mr. Monal Davawala for learned advocate Mr. Anand Nainawati for the respondent. 2. These Appeals are admitted by order dated 12.03.2007 on the following two substantial questions of law :- Uploaded by () on Downloaded on : Sat Jul 04 23:57:06 IST 2026 NEUTRAL CITATI