This is a customs appeal where the appellant failed to appear on multiple dates. The tribunal dismissed the appeal for nonprosecution due to the appellant's lack of seriousness in pursuing the matter.
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.
C/20350/2016
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE
REGIONAL BENCH - COURT NO. 1
Customs Appeal No. 20350 of 2016
(Arising out of Order-in-Appeal No.COC-CUSTM-000-APP-316/201516 dated 11.12.2015 passed by the Commissioner of Customs(Appeals), Cochin)
M/s. Arjuna Natural Extracts Ltd.,
Appellant(s)
P.B. NO.126, Bank Road, Alwaye, Kerala – 683 101.
VERSUS
The Commissioner of Customs,
Customs House, Cochin Kerala – 682 009.
Respondent(s)
APPEARANCE:
None for the Appellant
Mr. K. Vishwanatha, Superintendent(AR) for the Respondent
CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL) HON'BLE MRS R BHAGYA DEVI, MEMBER (TECHNICAL)
Final Order No. 20635 /2024
DATE OF HEARING: 12.08.2024 DATE OF DECISION: 12.08.2024
PER : DR. D.M. MISRA
None present for the appellant despite notice. Heard the learned AR for the Revenue. He submits that the matter has been listed on 27.03.2024, 21.05.20204, 20.06.2024, 26.06.2024 and today. On all these occasions, neither appeared for the appellant nor there was any adjournment request. It seems that the appellant are not serious in pursuing the appeal
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C/20350/2016
before this forum; therefore the appeal is dismissed for nonprosecution.
(Order pronounced and dictated in open court)
(D.M. MISRA) MEMBER (JUDICIAL)
(R BHAGYA DEVI) MEMBER (TECHNICAL)
Raja…
Page 2 of 2
M/s. Arjuna Natural Extracts Ltd.
The Commissioner of Customs
D.M. Misra
R Bhagya Devi
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
