TAXAP/1102/2007

Judgment text excerpt

NEUTRAL CITATION C/TAXAP/1102/2007 CAV JUDGMENT DATED: 18/06/2026 2026:GUJHC:37253-DB Reserved On : 18/03/2026 Pronounced On : 18/06/2026 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1102 of 2007 With R/TAX APPEAL NO. 762 of 2007 With R/SPECIAL CIVIL APPLICATION NO. 1908 of 2009 FOR APPROVAL AND SIGNATURE: HONOURABLE THE CHIEF JUSTICE MRS. JUSTICE SUNITA AGARWAL and HONOURABLE MR.JUSTICE D.N.RAY ============================================= Approved for Reporting Yes No  ============================================= TONIRA PHARMA LTD. Versus THE UNION OF INIDA & ORS. ============================================= Appearance: MR V. SRIDHARAN LD. SR. ADVOCATE with MR ANAND NAINAWATI, with MR SANKET GUPTA for the Appellant No.1 MR BL NARASIMHAN(5813) for the Appellant(s) No. 1 MR CB GUPTA(1685) for the Opponent(s) No. 3 MS MAITHILI D MEHTA(3206) for the Opponent(s) No. 1 RULE SERVED for the Opponent(s) No. 2 ============================================= CORAM:HONOURABLE THE CHIEF JUSTICE MRS. JUSTICE SUNITA AGARWAL and HONOURABLE MR.JUSTICE D.N.RAY CAV JUDGMENT (PER : HONOURABLE THE CHIEF JUSTICE MRS. JUSTICE SUNITA AGARWAL) Page 1 of 115 Uploaded by () on Downloaded on : Tue Jun 30 23:21:02 IST 2026 NEUTRAL CITATION C/TAXAP/1102/2007 CAV JUDGMENT DATED: 18/06/2026 2026:GUJHC:37253-DB (I) Introduction 1. The above mentioned three connected matters are arising out of a show-cause notice dated 26.08.2003 issued by the Assistant Commissioner of Central Excise and Customs, Division – I, Ankleshwar, Surat – II Commissionerate against M/s. Tonira Pharma Ltd. (In short as the 'Company') proposing total custom duties of Rs. 8,84,16,660/-; Rs.7,49,07,092/- in respect of Ascorbic Acid IP for the period from July 2000 to November 2001 and Rs.1,35,09,568/- in respect of