Appeal dismissed for non-prosecution; appellant absent on multiple occasions without leave or request for adjournment.
Appeal dismissed for non-prosecution.
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C/20392/2019
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE
REGIONAL BENCH - COURT NO. 1
(VIRTUAL HEARING)
Customs Appeal No. 20392 of 2019
(Arising out of Order-in-Original No. COC-CUSTOMS-000-COM39/18-19 dated 06.12.2018 passed by the Commissioner of Customs, Cochin.)
M/s. Jal Narayana Shipping Company
Suite No. 203-204 2nd Floor Pioneer Towers Mirine Drive, Cochin, Kerala – 682 031.
Appellant(s)
VERSUS
Commissioner of Customs, Cochin
Customs House, Cochin, Kerala – 682 009.
Respondent(s)
APPEARANCE:
None for the Appellant
Mr. Vikalp Jain, Superintendent (AR) for the Respondent
CORAM:
HON'BLE MR P.A. AUGUSTIAN, MEMBER (JUDICIAL) HON'BLE MR PULLELA NAGESWARA RAO, MEMBER (TECHNICAL)
Final Order No. 20805 /2026
DATE OF HEARING: 02.07.2026 DATE OF DECISION: 02.07.2026
PER : P.A. AUGUSTIAN
None present for the appellant. The matter has been listed on 13.03.2025, 29.04.2025, 18.06.2025, 24.07.2025, 10.09.2025, 18.09.2025, 16.10.2025, 23.10.2025, 06.11.2025, 04.12.2025, 18.12.2025, 05.02.2026, 12.03.2026, 09.04.2026, 28.05.2026 and today i.e. 02.07.2026. On all these occasions,
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C/20392/2019
none appeared nor any request for adjournment received from the appellant. Learned AR for the Revenue submits that further adjournment will not yield any result. It seems that the appellant is not serious in pursuing the appeal before this forum. Accordingly, appeal is dismissed for non-prosecution.
(Order dictated and pronounced in Open Court.)
(P.A. AUGUSTIAN) MEMBER (JUDICIAL)
(PULLELA NAGESWARA RAO) MEMBER (TECHNICAL)
Gb/Raja…
Page 2 of 2
M/s. Jal Narayana Shipping Company
Commissioner of Customs, Cochin
P.A. Augustian
Pullela Nageswara Rao
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
