THE COMMISSIONER OF CUSTOMS KANDLA vs BREWS BARRON LLP Advocate - null( — TAXAP/639/2025

Case under Customs Act, 1962 Section 130. Next hearing: 07th July 2026.

CNR: GJHC240408912025

Next Hearing

07th July 2026

Filing Number

TAXAP/18273/2025

Filing Date

09-06-2025

Registration No

TAXAP/639/2025

Registration Date

12-11-2025

Judge

HONOURABLE MR. JUSTICE BHARGAV D. KARIA , HONOURABLE MR. JUSTICE PRANAV TRIVEDI

Coram

HONOURABLE MR. JUSTICE BHARGAV D. KARIA , HONOURABLE MR. JUSTICE PRANAV TRIVEDI

Bench Type

DIVISION

Category

661-DB - OJ - TAX APPEAL - CUSTOMS ACT, 1944 ( 661 )

Sub-Category

1-DB - OJ - TAX APPEAL - CUSTOMS ACT, 1944 - UNDER SECTION 130 - INDIRECT TAX ( 1 )

Judicial Branch

JUDICIAL

Acts & Sections

Customs Act, 1962 Section 130

Petitioner(s)

THE COMMISSIONER OF CUSTOMS KANDLA

Adv. MR CB GUPTA(

Respondent(s)

BREWS BARRON LLP Advocate - null(

Hearing History

Judge: HONOURABLE MR. JUSTICE BHARGAV D. KARIA , HONOURABLE MR. JUSTICE PRANAV TRIVEDI

26-09-2025

136-FOR REMOVAL OF OFFICE OBJECTIONS

04-09-2025

136-FOR REMOVAL OF OFFICE OBJECTIONS

11-06-2026

529-FOR ADMISSION

16-04-2026

111-URGENT ADMISSION ( FRESH MATTERS )

29-01-2026

111-URGENT ADMISSION ( FRESH MATTERS )

Orders

11-06-2026
HONOURABLE MS. JUSTICE HARSHA DEVANI,HONOURABLE MR. JUSTICE BHARGAV D. KARIA

Case Summary: The High Court of Gujarat admitted the Commissioner of Customs Kandla's tax appeal against Brews Barron LLP for hearing on two substantial questions of law: (1) whether CESTAT correctly allowed a late Bill of Entry amendment under Section 149 of the Customs Act after investigation initiation, and (2) whether CESTAT properly set aside the duty demand, goods confiscation, and penalties. The case is to be heard jointly with Tax Appeal No. 353 of 2025. This case analysis is maintained by casestatus.in based on publicly available court records.

casestatus.in Summary

Case Summary: The High Court of Gujarat admitted the Commissioner of Customs Kandla's tax appeal against Brews Barron LLP for hearing on two substantial questions of law: (1) whether CESTAT correctly allowed a late Bill of Entry amendment under Section 149 of the Customs Act after investigation initiation, and (2) whether CESTAT properly set aside the duty demand, goods confiscation, and penalties. The case is to be heard jointly with Tax Appeal No. 353 of 2025. This case analysis is maintained by casestatus.in based on publicly available court records.

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