BRIDGESTONE INDIA PVT. LTD. vs UNION OF INDIA & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 26th March, 2025 CUSAA 42/2023 & CM APPL.24805/2023 BRIDGESTONE INDIA PVT. LTD. .....Appellant Through: Mr. Sparsh Bhargava, Ms. Ishita Farsiya, Ms. Vanshika Taneja & Ms. Radhika Sharma, Advs. versus UNION OF INDIA & ANR. .....Respondents Through: Mr. R. Venkat Prabhat, SPC with Ms. Kamna Behrani, Mr. Ansh Kalra, Mr. Divyanshu Sinha & Ms. Archana Surve, Adv. for UoI Mr. Rajesh Sharma & Mr. Nikhil Sharma, Advs. for R-2 Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Shubham Kr. Mr. Vipul Lr. & Ms. Garima Kr. Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL.24806/2023 2. Allowed, subject to all just exceptions. The application is disposed of. CUSAA 42/2023 & CM APPL.24805/2023 3. This appeal filed under Section 130 of the Customs Act, 1962 (hereinafter “the Act”) challenges the impugned order dated 23rd December, 2022 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter “CESTAT”) vide which CESTAT had set aside the Office 4. The background of the case is that M/s Reliance Industries Limited had sough