Allowed

Cochin-Cus v. M/s Southern Gold Pvt. Ltd.

CESTAT11 Jun 2026C/20278/2026

Case brief

AI extract

What is this about?

The Customs, Excise & Service Tax Appellate Tribunal allowed miscellaneous applications filed by the Commissioner of Customs to withdraw two appeals against an order of the Commissioner (Appeals), Cochin, in view of a remand order by the Hon'ble Kerala High Court dismissing the original appeal and remanding the matter back for fresh adjudication.

What did the court decide?

Miscellaneous applications to withdraw appeals allowed; appeals filed by Revenue dismissed as withdrawn.

Cochin-Cus vs M/s Southern Gold Pvt. Ltd. — Customs and Excise | CESTAT (2026)

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C/20277, 20278/2026

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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE

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REGIONAL BENCH - COURT NO. 1

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Customs Appeal No. 20277 of 2026 Customs Miscellaneous Application No.20640 of 2025

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(Arising out of Order-in-Appeal No. COC-CUSTM-APP-109&110/202425 dated 23.10.2024 passed by the Commissioner of Customs

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(Appeals), Cochin)

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Commissioner of Customs,

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Customs House, Willingdon Island, Cochin – 682 009.

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Appellant(s)

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VERSUS

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M/s. Southern Gold Private

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Limited,

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2/573-A1, Christopher Nagar, Anchery P.O., Thrissur, Kerala - 680 006.

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Respondent(s)

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AND

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Customs Appeal No. 20278 of 2026 Customs Miscellaneous Application No.20641 of 2025

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(Arising out of Order-in-Appeal No. COC-CUSTM-APP-109&110/202425 dated 23.10.2024 passed by the Commissioner of Customs

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(Appeals), Cochin)

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Commissioner of Customs,

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Customs House, Willingdon Island, Cochin – 682 009.

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Appellant(s)

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VERSUS

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Shri C. A. Collins, Director,

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M/s. Southern Gold Pvt. Ltd., 2/573-A1, Christopher Nagar, Anchery P.O., Thrissur, Kerala - 680 006.

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Respondent(s)

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APPEARANCE:

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Mr. Vinod Garhwal, Superintendent(AR) for the Appellant

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Ms. Pannaga Manjunath, Advocate for the Respondent

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CORAM:

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HON'BLE MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL) HON'BLE MRS R. BHAGYA DEVI, MEMBER (TECHNICAL)

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Final Order No. 20733 - 20734 /2026

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Page 1 of 2

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C/20277, 20278/2026

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DATE OF HEARING: 11.06.2026 DATE OF DECISION: 11.06.2026

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PER : P.A. AUGUSTIAN

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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.

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(Order pronounced and dictated in Open Court)

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(P.A. AUGUSTIAN) MEMBER (JUDICIAL)

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(R. BHAGYA DEVI) MEMBER (TECHNICAL)

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Raja…

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Page 2 of 2

Cochin-Cus v. M/s Southern Gold Pvt. Ltd.

Case brief

What is this about?

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Cochin-Cus v. M/s Southern Gold Pvt. Ltd.

Case brief

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