Puma Sports India Pvt. Ltd. Vs Commissioner of Customs vs Commissioner of Customs — Bombay HC (2025) — LawSathi Research

Puma Sports India Pvt. Ltd. Vs Commissioner of Customs vs Commissioner of Customs — Bombay HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

Time-bound disposal secured: Appellant to appear before the adjudicating authority on 23 July 2025 at 11.00 a.m. with an authenticated copy of the order; adjudicating authority to dispose of the remanded matter within three months, on its own merits and in accordance with law; all contentions of all parties left open; Interim Application disposed as not surviving.

Issue for consideration

Whether interest of justice required the adjudicating authority to comply with the remand order within a time-bound schedule, given the delay already occasioning severe prejudice to the Appellant.

Court's answer

The Court agreed with the Appellant's Senior Advocate that the matter must be disposed of expeditiously.

Ratio / Principle

The Court directed the adjudicating authority to dispose of the remanded matter as expeditiously as possible and in any event within three months of the Appellant filing an authenticated copy of the order.

Key takeaways

The Appellant was directed to appear before the adjudicating authority on 23 July 2025 at 11.00 a.m. and produce an authenticated copy of the order.ratio¶18
Within three months, the adjudicating authority must dispose of the remanded matter on its own merits and in accordance with law.ratio¶18
The Court clarified that it had not examined the rival contentions on merits; all contentions of all parties were left open to be decided by the adjudicating authority in terms of the remand contained in the impugned order.

Detailed headnote1 paragraphs

Customs Appeal No. 15 of 2025 (with Interim Application (L) No. 38397 of 2024), High Court of Judicature at Bombay, OOCJ (M.S. Sonak & Jitendra Jain, JJ.), 9 July 2025 — Puma Sports India Pvt. Ltd. v. Commissioner of Customs. The Appellant did not press the Appeal but sought a time-bound schedule for the adjudicating authority's compliance with the remand contained in the impugned order, citing severe prejudice from delay. The Court agreed the matter required expeditious disposal and directed the adjudicating authority to dispose of the remanded matter within three months of the Appellant filing an authenticated copy of the order; the Appellant was fixed to appear on 23 July 2025 at 11.00 a.m. The Court expressly declined to examine the rival contentions on merits, leaving all contentions open to be decided by the adjudicating authority in terms of the remand. The Interim Application was disposed of as it did not survive the disposal of the Appeal.

36-CUAPP-15-2025.DOCX

Chaitanya

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

Digitally signed byCHAITANYA CHAITANYA ASHOK ASHOK JADHAV JADHAV Date: 2025.07.10 18:28:53 +0530

CUSTOMS APPEAL NO. 15 OF 2025 WITH

INTERIM APPLICATION (L) NO. 38397 OF 2024

Puma Sports India Pvt. Ltd. … Appellant Versus Commissioner Of Customs … Respondent

Mr Chinmay Sharma, Senior Advocate a/w Mr Vishal P. Shikre, for Appellant.

Mr J. B. Mishra a/w Mr Suman Kukar Das, Mr S. D. Deshpande, Ms Sangeeta Yadav, for Respondent.

CORAM: M.S. Sonak & Jitendra Jain, JJ.

DATED: 09 JULY 2025

PC:-

Mr Sharma, learned Senior Advocate appearing on behalf of the Appellant, on instructions, does not press this Appeal but submits that interest of justice would require that the adjudicating authority complies with the remand order within a time-bound schedule. He points out that severe prejudice is occasioning the Appellant on account of delay in the resolve of this dispute.

We agree with Mr Sharma that this is a matter which must be disposed of expeditiously. Accordingly, we direct the

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36-CUAPP-15-2025.DOCX

adjudicating authority to dispose of the remanded matter as expeditiously as possible and in any event within three months of the Appellant filing an authenticated copy of this order.

The Appellant must appear before the adjudicating authority on 23 July 2025 at 11.00 a.m. and produce an authenticated copy of this order. Within a period of three months from this date, the adjudicating authority, must dispose of the remanded matter on its own merits and in accordance with law.

We clarify that we have not examined the rival contentions on merits and therefore, all contentions of all parties are left open to be decided by the adjudicating authority in terms of the remand contained in the impugned order.

All concerned to act an authenticated copy of this order.

In view of disposal of the Appeal, the Interim Application does not survive and is also disposed of.

(Jitendra Jain, J)

(M.S. Sonak, J)

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