SCA/2415/2026

NEUTRAL CITATION C/SCA/2415/2026 JUDGMENT DATED: 24/02/2026 2026:GUJHC:15028-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2415 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Sd/- ========================================================== Approved for Reporting Yes No ✔ ========================================================== ZAVERI AND CO.PVT.LTD. Versus ASSISTANT COMMISSIONER OF CUSTOMS ========================================================== Appearance: MR JAIMIN R DAVE(7022) for the Petitioner(s) No. 1 MS HIRVA R DAVE(10742) for the Petitioner(s) No. 1 MS MANVI A DAMLE(10805) for the Petitioner(s) No. 1 MR PARAM V SHAH(9473) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 24/02/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. RULE. Learned Senior Standing Counsel Ms.Patel waives service of notice of rule for and on behalf of the respondent(s). 2. Since a short issue is involved in the present writ petition, the same is taken up