The tribunal allowed the Revenue's miscellaneous applications to withdraw appeals from Commissioner (Appeals) orders, consequential to the Kerala High Court having set aside the primary orders and remanded the matter. The departmental appeals were dismissed as withdrawn.
Miscellaneous applications to withdraw appeals allowed; appeals dismissed as withdrawn.
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.
C/20277, 20278/2026
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE
REGIONAL BENCH - COURT NO. 1
Customs Appeal No. 20277 of 2026 Customs Miscellaneous Application No.20640 of 2025
(Arising out of Order-in-Appeal No. COC-CUSTM-APP-109&110/202425 dated 23.10.2024 passed by the Commissioner of Customs
(Appeals), Cochin)
Commissioner of Customs,
Customs House, Willingdon Island, Cochin – 682 009.
Appellant(s)
VERSUS
M/s. Southern Gold Private
Limited,
2/573-A1, Christopher Nagar, Anchery P.O., Thrissur, Kerala - 680 006.
Respondent(s)
AND
Customs Appeal No. 20278 of 2026 Customs Miscellaneous Application No.20641 of 2025
(Arising out of Order-in-Appeal No. COC-CUSTM-APP-109&110/202425 dated 23.10.2024 passed by the Commissioner of Customs
(Appeals), Cochin)
Commissioner of Customs,
Customs House, Willingdon Island, Cochin – 682 009.
Appellant(s)
VERSUS
Shri C. A. Collins, Director,
M/s. Southern Gold Pvt. Ltd., 2/573-A1, Christopher Nagar, Anchery P.O., Thrissur, Kerala - 680 006.
Respondent(s)
APPEARANCE:
Mr. Vinod Garhwal, Superintendent(AR) for the Appellant
Ms. Pannaga Manjunath, Advocate for the Respondent
CORAM:
HON'BLE MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL) HON'BLE MRS R. BHAGYA DEVI, MEMBER (TECHNICAL)
Final Order No. 20733 - 20734 /2026
Page 1 of 2
C/20277, 20278/2026
DATE OF HEARING: 11.06.2026 DATE OF DECISION: 11.06.2026
PER : P.A. AUGUSTIAN
Revenue has filed these two miscellaneous applications to withdraw the appeals. Learned AR for the Revenue submits that vide its order dated 08.04.2025 in WA No.97 of 2025 filed by the respondents herein, the Hon’ble Kerala High Court has set aside the impugned order dated 23.10.2024 and remanded the matter to the Commissioner(Appeals) and in view of the same, the appeals filed before the Tribunal are being withdrawn. Learned advocate for the respondents has objection. Accordingly, the miscellaneous applications are allowed. Consequently, appeals filed by the Revenue are dismissed as withdrawn.
(Order pronounced and dictated in Open Court)
(P.A. AUGUSTIAN) MEMBER (JUDICIAL)
(R. BHAGYA DEVI) MEMBER (TECHNICAL)
Raja…
Page 2 of 2
1 issue framed by the court
Whether the tribunal should allow the revenue's miscellaneous applications to withdraw appeals following the High Court's setting aside of the impugned order.
Commissioner of Customs
M/s. Southern Gold Private Limited
Shri C. A. Collins, Director
P.A. Augustian
R. Bhagya Devi
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
