Gujarat High Court
The Commissioner Of Customs ... vs Chaudhary Ship Breakers on 5 October, 2016
Author: A.Y. Kogje
Bench: S.R.Brahmbhatt, A.Y. Kogje
O/OJMCA/149/2016 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
MISC. CIVIL APPLICATION (OJ) NO. 149 of 2016
In
TAX APPEAL NO. 795 of 2008
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THE COMMISSIONER OF CUSTOMS (PREVENTIVE)....Applicant
Versus
CHAUDHARY SHIP BREAKERS....Respondent
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Appearance:
MR SUDHIR M MEHTA, ADVOCATE for the Applicant
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CORAM: HONOURABLE MR.JUSTICE S.R.BRAHMBHATT
and
HONOURABLE MR.JUSTICE A.Y. KOGJE
Date : 05/10/2016
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE A.Y. KOGJE) This application is moved by the Department for recalling of the order dated 9.9.2016, by which, the main Tax Appeal came to be disposed of by virtue of statement made on behalf of revenue that the Appeal is covered by the notification pertaining to low tax Appeal. However, now the revenue has come with a case that since the tax appeal would pertaining to refund, the notification may not be applicable so far as low tax appeal. In that view of the matter, the order dated 9.9.2016 is required to be recalled. Learned advocate Shri P.A. Mehd appearing for respondent does not object to this position.
In that view of the matter, the order dated 9.9.2016 is hereby recalled. The Tax Appeal No. 795 of 2008 is restored. Application is disposed of accordingly.
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