IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 870 of 2008 ===============================================================

BIPIN SHANTILAL PANCHAL Versus COMMISSIONER OF CUSTOMS ===============================================================

Appearance:

MR BHARAT T RAO(697) for the Appellant(s) No. 1 MS HETVI H SANCHETI(5618) for the Opponent(s) No. 1 ===============================================================

CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 15/10/2025

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

1. Heard learned advocate Mr.Bharat T. Rao for the appellant and learned advocate Ms.Hetvi H.

Sancheti for the respondent.

2. This Appeal is filed under Section 130 of the Customs Act, 1962 against the Judgment and Order dated 11.05.2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (for short ‘the CESTAT’) in Appeal No.C/532/531/665 of 1999.

3. This Court by order dated 17.12.2019 admitted the Appeal on the following three substantial questions of law :

“(A) Whether the Tribunal is just and right to decide the appeal of the appellant ex parte when the appellant w