The Customs, Excise & Service Tax Appellate Tribunal dismissed three appeals filed by GTPL Broadband Pvt. Ltd. against customs orders as non-prosecuted, citing the inherent powers recognized in Chemipol versus Union of India after numerous adjournments.
Appeals dismissed for non-prosecution with liberty to seek restoration after adequate explanation.
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 West Zonal Bench at Ahmedabad
REGIONAL BENCH-COURT NO. 2
CUSTOMSAPPEAL NO. 10751 OF 2023-DB
(Arising out of Order in original No. MUN-CUSTM-000-COM-12-23-24 dated 04/09/2023 passed by Commissioner of Customs- Mundra)
GTPL Broadband Pvt.Ltd. ……..Appellant C-202 2nd Floor, Sahajanand Shopping Center, Opp, Swaminarayan Temple, Shahibaug,Ahmedabad-380004
VERSUS
Commissioner of CUSTOMS - Mundra Customs ……Respondent Office of the Pr. Commissioner of Customs, Customs House, Mundra Kutch, Mundra Port, And Special Economic Zone, Mundra, Kachchh-370421
With
CUSTOMSAPPEAL NO. 10561 OF 2024-DB
(Arising out of Order in Original No. AHM-CUSTM-000-PR-COMMR-19-20-2024-25 dated 19/06/2024 passed by Commissioner of Customs- Ahmedabad)
GTPL Broadband Pvt.Ltd .……..Appellant C-202 2nd Floor, Sahajanand Shopping Center, Opp, Swaminarayan Temple, Shahibaug,Ahmedabad-380004
VERSUS
Commissioner of CUSTOMS –Ahmedabad ……Respondent Office of The Principal Commissioner of Customs 1st Floor, Customs House, Near All India Radio, Navrangpura, Ahmedabad- 380009
And
CUSTOMSAPPEAL NO. 10562 OF 2024 -DB
(Arising out of Order in Original No. AHM-CUSTM-000-PR-COMMR-19-20-2024-25 dated 19/06/2024 passed by Commissioner of Customs- Ahmedabad)
GTPL Broadband Pvt.Ltd .……..Appellant C-202 2nd Floor, Sahajanand Shopping Center, Opp, Swaminarayan Temple, Shahibaug,Ahmedabad-380004
VERSUS
Commissioner of CUSTOMS –Ahmedabad ……Respondent Office of The Principal Commissioner of Customs 1st Floor, Customs House, Near All India Radio, Navrangpura, Ahmedabad- 380009
APPEARANCE:
Shri Sudhanshu Bissa, Advocate for the Appellant Shri Girish Nair, Assistant Commissioner (AR)appeared for the Respondent
2 | P a g e C / 1 0 7 5 1 / 2 0 2 3 & C / 1 0 5 6 1 - 1 0 5 6 2 / 2 0 2 4
CORAM:
HON'BLE MEMBER (JUDICIAL), DR. AJAYA KRISHNA VISHVESHA HON'BLE MEMBER (TECHNICAL), MR. SATENDRA VIKRAM SINGH
FINAL ORDER NO. 10325-10327/2026
DATE OF HEARING/DECISION: 24.04.2026
SATENDRA VIKRAM SINGH
The learned Advocate has again sought adjournment in these matters, which have already been adjourned on 17 occasions, namely: 09.02.2024, 12.04.2024, 08.05.2024, 01.07.2024, 22.07.2024, 27.08.2024, 17.09.2024, 03.12.2024, 09.01.2025, 11.02.2025, 06.08.2025, 19.09.2025, 13.10.2025, 17.11.2025, 05.01.2026, 18.02.2026, 24.02.2026. On the previous occasion, a last opportunity had already been granted to the learned Advocate.
( Dictated and pronounced in the open court)
(DR. AJAYA KRISHNA VISHVESHA) MEMBER (JUDICIAL)
(SATENDRA VIKRAM SINGH) MEMBER (TECHNICAL)
Raksha
1 issue framed by the court
Whether Customs Appeals Nos. 10751/2023, 10561/2024, and 10562/2024 should be dismissed for non-prosecution after eighteen adjournments.
Colour shows how this judgement treated each authority
Chemipol vs. Union of IndiaExplained¶2
Chemipol vs. Union of India [2009 (244) ELT 497 (Bom.)]
GTPL Broadband Pvt.Ltd.
Commissioner of Customs - Mundra Customs
Commissioner of Customs –Ahmedabad
DR. AJAYA KRISHNA VISHVESHA
MR. SATENDRA VIKRAM SINGH
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
