The Customs Appeal Tribunal held that an appeal presented by the authorized representative showed non-prosecution as no withdrawal of representation was communicated. The appeal was dismissed for non-prosecution under Rule 20 of the Procedure Rules.
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 CHENNAI
REGIONAL BENCH - COURT No. III
Customs Appeal No. 40807 of 2013
(Arising out of Order-in-Original No. 19992/2012 dated 27.12.2012 passed by Commissioner of Customs, Chennai)
M/s. Bharat Mines and Minerals, ….. Appellant
Singhi Sadan, Infantry Road, Cantonment, Bellary.
VERSUS
Commissioner of Customs (Seaport-Export) …. Respondent
Office of the Commissioner of Customs,
Custom House, No.60, Rajaji Salai, Chennai-600 001.
APPEARANCE:
None for the Appellant Shri Anoop Singh, Authorized Representative for the Respondent
CORAM:
HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL) HON’BLE MR. M. AJIT KUMAR, MEMBER (TECHNICAL)
FINAL ORDER No. 40090/2025
DATE OF HEARING: 15.01.2025 DATE OF DECISION: 15.01.2025
Per Bench
None for the appellant, nor is there any request for adjournment; we find that the notice sent by the Registry by RPAD to the address of the Ld. Advocate is shown to have been delivered.
5. Appeal stands dismissed as indicated above.
(Order dictated and pronounced in open court)
sd/- sd/-
(M. AJIT KUMAR) (P.DINESHA) Member (Technical) Member (Judicial)
vl
Colour shows how this judgement treated each authority
Benny Dsouza & Ors. vs. Melwin Dsouza & Ors. [Petition(s) for Special Leave to Appeal (C) No(s). 23809/2023]Followed¶21
M/s. Bharat Mines and Minerals
Commissioner of Customs (Seaport-Export)
P. DINESHA
M. AJIT KUMAR
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
2 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
