Remanded

Abb Limited v. Commissioner of Customs(Import)

CESTAT4 Apr 2025C/86353/2022

Case brief

AI extract

What is this about?

The Tribunal allowed the appeal by setting aside an order that rejected it for failure to pay pre-deposit. The appellant had made the pre-deposit before the Commissioner (Appeals) signed the rejection order. The matter was remanded to the Commissioner to decide the appeal on merits.

What did the court decide?

Set aside the order rejecting the appeal and remanded the matter to the learned Commissioner (Appeals) to decide the appeal on merits.

Abb Limited vs Commissioner of Customs(Import) — Customs and Excise | CESTAT (2025)

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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI WEST ZONAL BENCH

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CUSTOMS APPEAL No.86353 OF 2022

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[Arising out of Order-in-Appeal No.MUM-CUSTM-AMP-883/2021-22 dated 2.3.2022 passed by the Commissioner of Customs(Appeals), Mumbai-III, Awas Corporate Point (5^th Floor), Makkwana Lane, Behind S.M.Centre, Andheri Kurla Road, Marol, Mumbai-400059]

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ABB LIMITED

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21^st Floor, World Trade Centre, Brigade Gateway No.26/1, Dr.Rajkumar Road, Malleshwaram West, Bengaluru, KARNATAKAKA-560055

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Appellant

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Vs.

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COMMISSIONER OF CUSTOMS (IMPORT)

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Sahar Andheri (E), Mumbai, Maharashtra

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Respondent

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Appearance:

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Present for the Appellant: Ms. Madhura Khandekar, Advocate Present for the Respondent:Shri A.K.Srivastava (AR)

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CORAM:

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HON'BLE MR. AJAY SHARMA, MEMBER ( JUDICIAL )

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FINAL ORDER NO.85522/2025

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Date of Hearing/Decision: 04.04.2025

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PER:AJAY SHARMA

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This appeal has been filed against Order-in-Appeal No.MUMCUSTM-AMP-883/2021-22 dated 2.3.2022 passed by the Commissioner of Customs(Appeals), Mumbai-III rejecting the appeal on the ground that the appellant has failed to pay predeposit amount prescribed for filing appeal under section 129E of Custom Act, 1962.

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I have heard learned Counsel appearing for the appellant and learned Authorised Representative on behalf of Revenue and

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C/86353/2022

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perused the case records. Learned Counsel for appellant submits that at the time of filing of appeal, inadvertantly they have made the pre-deposit with different Commissionerate. But upon realising the mistake they have made pre-deposit of the required amount before the concerned Commissioner (Appeals) on 2.3.2022 and intimated the same to the learned Commissioner vide e-mail dated 3.3.2022. In support of her submission, learned Counsel has referred the challan which has been placed on record alongwith the appeal herein.

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Admittedly, the learned Commissioner (Appeals) rejected the appeal for want of pre-deposit without going into the merits of the appeal. In view of the fact that the pre-deposit has been made by the appellant before the learned Commissioner (Appeals) on 2.3.2022 i.e. the date the impugned order was signed by the learned Commissioner, I deem it proper to remand of the matter back to the learned Commissioner (Appeals) for a decision on the merits. Accordingly, the impugned order is set aside and the matter is remanded to the learned Commissioner (Appeals) to decide the same on merits after giving proper opportunity of hearing to the appellant. The appeal is, therefore, allowed by way of remand.

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(Dictated & Pronounced in open Court)

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(Ajay Sharma) Member (Judicial)

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C/86353/2022

Abb Limited v. Commissioner of Customs(Import)

Case brief

What is this about?

What did the court decide?

Abb Limited v. Commissioner of Customs(Import)

Case brief

What is this about?

What did the court decide?

What the court decided

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Statutes considered

Parties & counsel

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