New Legend Pearls v. Hyderabad - Customs
Case brief
What is this about?
Application filed on behalf of legal heirs after the appellant-sole proprietor died. Court abated the pending appeal under CESTAT Procedural Rules.
What did the court decide?
The appeal is abated under Rule 22 of CESTAT Procedural Rules, 1982.
What the court decided
A compact analysis
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.
(1) Appeal No. C/28532/2013
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD
REGIONAL BENCH - COURT NO. – I
Misc Application No. C/MISC/30336/2025 in
Customs Appeal No. 28532 of 2013
(Arising out of Order-in-Appeal No.58/2013(H-II) Cus dated 25.09.2013 passed by Commissioner of Customs, Central Excise & Service Tax, Hyderabad)
M/s New Legend Pearls .. APPELLANT
22-7-109/B, Aaina Galli, Pathergatti, Hyderabad, Telangana – 500 002.
VERSUS
Commissioner of Customs Hyderabad – Customs Kendriya Shulk Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad, Telangana – 500 004.
.. RESPONDENT
Parties & counsel
- appellant
M/s New Legend Pearls
- respondent
Commissioner of Customs Hyderabad
Coram
A.K. JYOTISHI
Case details
As recorded by the court registry
- Court
- CESTAT
- Decided on
- · August
- Case no.
- C/28532/2013
- Source record
- cestat.gov.in
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