C/42231/2014: Customs Appeal No. 42231 of 2014. The appellant failed to appear despite multiple notices. The bench dismissed the appeal for non-prosecution under Rule 20 of CESTAT (Procedure) Rules, 1982, citing Supreme Court precedent to dismiss rather than decide on merits.
Appeal dismissed for non-prosecution under Rule 20 of CESTAT (Procedure) Rules, 1982.
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.
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C/42231/2014
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL : CHENNAI
REGIONAL BENCH – COURT NO. I
Customs Appeal No. 42231 of 2014
(Arising out of Order-in-Appeal No. 72/2014 dated 10.06.2014 passed by Commissioner of C. Ex., (Appeals), Trichy)
Roshan Overseas ...Appellant
Godown No.13, Laxman Compound, Rahnal Village, Bhiwandi, Thane, Maharashtra – 421 302.
Versus
Commissioner of Customs, ...Respondent Custom House, New Harbour Estate, Tuticorin.
APPEARANCE:
For the Appellant : None For the Respondent: Shri Anoop Singh, Authorised Representative
CORAM:
HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) HON’BLE MR. AJAYAN T.V., MEMBER (JUDICIAL)
FINAL ORDER No.40413/2025
DATE OF HEARING/ DECISION: 01.04.2025
Per Mr. VASA SESHAGIRI RAO
No one has appeared for the Appellant viz., Roshan Overseas in the above appeal when called on different dates.
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(Order dictated and pronounced in open court)
(AJAYAN T.V) (VASA SESHAGIRI RAO) MEMBER (JUDICIAL) MEMBER (TECHNICAL)
psd
2 issues framed by the court
Whether an appeal remains dismissed on merits when the appellant is absent and not prosecuted.
Whether Rule 20 of CESTAT (Procedure) Rules, 1982 applies to dismiss an appeal for non-prosecution.
Colour shows how this judgement treated each authority
Benny Dsouza & Ors. vs. Melwin Dsouza & Ors.Followed¶24
Benny Dsouza & Ors. vs. Melwin Dsouza & Ors.
2 provisions across 2 enactments
Roshan Overseas
Commissioner of Customs
VASA SESHAGIRI RAO
AJAYAN T.V.
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
