TAXAP/22/2020

NEUTRAL CITATION C/TAXAP/22/2020 JUDGMENT DATED: 25/02/2026 2026:GUJHC:16327-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 22 of 2020 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ========================================================== THE PRINCIPAL COMMISSIONER OF CUSTOMS Versus M/S R M DHARIWAL (HUF) ========================================================== Appearance: MS HARDIKA VYAS(11450) for the Appellant(s) No. 1 MR MIHIR JOSHI SENIOR ADVOCATE with MR PREMAL R JOSHI(1327) MR HARDIK MODH for the Opponent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 25/02/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. In the present Tax Appeal, the appellant - Customs has proposed the following substantial question of law:- ‘Whether ld. Tribunal erred in wrongly interpreting Rule 5(d) and 5(g) of the Plastic Waste (Management and Handling) Rules, 2011 to be read along with Section 113(d) and 118 o