WRIT TAX No. 71 of 2025 at Lucknow

Page No. 1 of 43 Neutral Citation No. - 2025:AHC-LKO:33279-DB High Court of Judicature at Allahabad (Lucknow) **** Reserved on 15.05.2025 Delivered on 30.05.2025 Court No. - 2 Case :- WRIT TAX No. - 71 of 2025 Petitioner :- M/S Rawder Petroleum Pvt Ltd. Thru. Director Mr. Shivendu Shukla Respondent :- Union Of India Ministry Of Finance Thru. Deptt. Of Revenue North Block New Delhi And 2 Others Counsel for Petitioner :- Ratnesh Chandra,Sankalp Mishra Counsel for Respondent :- A.S.G.I.,Anindya Shastri,Dipak Seth,Pawan Kumar Awasthi Connected with Case :- CUSTOM APPEAL No. - 3 of 2024 Appellant :- Commissioner Of Customs (Preventive ) U.P. Lko. Respondent :- M/S Rawder Petroleum Pvt. Ltd. Counsel for Appellant :- Dheeraj Srivastava Counsel for Respondent :- Ratnesh Chandra With Case :- CUSTOM APPEAL No. - 3 of 2025 Appellant :- Commissioner Of Customs (Preventive) U.P. And Uttarakhand, Lko. Respondent :- M/S Auto Campus, Hyderabad, Telangana Counsel for Appellant :- Dheeraj Srivastava Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. (Per Om Prakash Shukla, J.) (1) Heard Sri Ratnesh Chandra assisted by Sri Sankalp Mishra, Sri Krantiveer Singh, learned counsel for the petitioner, Sri P