TAXAP/889/2024

NEUTRAL CITATION C/TAXAP/889/2024 JUDGMENT DATED: 15/04/2026 2026:GUJHC:26992-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO.889 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting Yes No ✔ ================================================== COMMISSIONER OF CUSTOMS, KANDLA Versus ALKA PETRO GLOBAL PVT. LTD. ================================================== Appearance: MR CB GUPTA(1685) for the Appellant(s) No. 1 PARITOSH R GUPTA(7583) for the Opponent(s) No. 1 ================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 15/04/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Heard learned Senior Standing Counsel Mr.C.B. Gupta for the appellant and learned advocate Mr.Paritosh Gupta for the respondent. 2. The following substantial questions of law are proposed :- “10 (i) Whether in the facts and circumstances of the case, the Hon’ble CESTAT is right in holding that the Order-in-Original passed by Commissioner (in-situ) was passed in the cap