{"id":174490,"date":"2011-02-17T00:00:00","date_gmt":"2011-02-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-draft-on-17-february-2011"},"modified":"2015-12-27T00:49:19","modified_gmt":"2015-12-26T19:19:19","slug":"commissioner-vs-draft-on-17-february-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-draft-on-17-february-2011","title":{"rendered":"Commissioner vs Draft on 17 February, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Draft on 17 February, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/517\/2010\t 1\/ 1\tORDER \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\nTAX\nAPPEAL No. 517 of\n2010 \n=========================================================\n\n \n\nCOMMISSIONER\nOF CUSTOMS - Appellant(s)\n \n\nVersus\n \n\nM\/S\nEURO MERCHANDISE (INDIA) LTD. &amp; 2 - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMS\nAMEE YAJNIK for\nAppellant(s) : 1, \nNone for Opponent(s) : 1 -\n3. \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMISS JUSTICE S.G.GOKANI\n\t\t\n\t\n\n \n\nDate\n: 17\/02\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>1.\t\tDraft<br \/>\namendment is ALLOWED.\n<\/p>\n<p>2.\t\tThis<br \/>\ntax appeal involves the following substantial question of law:\n<\/p>\n<p>&#8220;2(c).\tWhether<br \/>\nthe CESTAT was right in allowing all the appeals by setting aside the<br \/>\norder of the Commissioner while holding that the demands were barred<br \/>\nby limitation and consequentially setting aside the order of<br \/>\nconfiscation and imposition of penalties on all the respondents?&#8221;\n<\/p>\n<p>3.\t\tAppeal<br \/>\nis ADMITTED.\n<\/p>\n<p>(AKIL<br \/>\nKURESHI,J.)<\/p>\n<p>(Ms.\n<\/p>\n<p>SONIA GOKANI,J.)<\/p>\n<p>Umesh\/<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Draft on 17 February, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/517\/2010 1\/ 1 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 517 of 2010 ========================================================= COMMISSIONER OF CUSTOMS &#8211; Appellant(s) Versus M\/S EURO MERCHANDISE (INDIA) LTD. &amp; 2 &#8211; Opponent(s) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-174490","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Draft on 17 February, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-draft-on-17-february-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Draft on 17 February, 2011 - Free Judgements of Supreme Court &amp; 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