This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad
REGIONAL BENCH-COURT NO. 2
CUSTOMS APPEAL NO. 10561 OF 2024-DB
(Arising out of Order in Original No. AHM-CUSTM-000-PR-COMMR-19-20-2024-25 dated 19/06/2024 passed by Commissioner of Customs- Ahmedabad)
GTPL Broadband Pvt. Ltd. ……..Appellant C-202 2nd Floor, Sahajanand Shopping Center, Opp, Swaminarayan Temple, Shahibaug, Ahmedabad-380004
VERSUS
Commissioner of CUSTOMS – Ahmedabad ……Respondent Office of The Principal Commissioner of Customs 1st Floor, Customs House, Near All India Radio, Navrangpura, Ahmedabad- 380009
APPEARANCE:
Shri Sudhanshu Bissa, Advocate for the Appellant Shri Girish Nair, Assistant Commissioner (AR) appeared for the Respondent
CORAM:
HON'BLE MEMBER (JUDICIAL), DR. AJAYA KRISHNA VISHVESHA HON'BLE MEMBER (TECHNICAL), MR. SATENDRA VIKRAM SINGH
DATE OF HEARING /DECISION: 24.04.2026
SATENDRA VIKRAM SINGH
The appeal is disposed of. For order, see order of date in Customs Appeal No. 10751 of 2023.
(DR. AJAYA KRISHNA VISHVESHA) MEMBER (JUDICIAL)
(SATENDRA VIKRAM SINGH) MEMBER (TECHNICAL)
Raksha
GTPL Broadband Pvt. Ltd.
Commissioner of Customs, Ahmedabad
DR. AJAYA KRISHNA VISHVESHA
SATENDRA VIKRAM SINGH
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court