The appellate tribunal dismissed a customs appeal on account of non-prosecution, noting the appellant's absence and four prior adjournments. No substantive legal issue was attempted.
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.
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, KOLKATA EASTERN ZONAL BENCH : KOLKATA
REGIONAL BENCH - COURT NO.2
Customs Appeal No.75044 of 2022
(Arising out of Order-in-Appeal No.11-12/CUS(A)/GHY/2021 dated 18.08.2021 passed by Commissioner (Appeals), CGST, Central Excise & Customs, Guwahati.)
Shri Subrata Deb
(R/o. Bidyaratanpur, Bhaga Bazar, District-Cachar, Assam-788120.)
…Appellant
VERSUS
Commissioner of Customs (Preventive), NER, Shillong
…..Respondent
(11, M.G. Road, Shillong, Meghalaya.)
APPEARANCE
NONE for the Appellant (s)
Shri S.Debnath, Authorized Representative for the Revenue
CORAM: HON’BLE SHRI R. MURALIDHAR, MEMBER(JUDICIAL) HON’BLE SHRI RAJEEV TANDON, MEMBER(TECHNICAL)
FINAL ORDER NO. 75534/2026
DATE OF HEARING : 21.04.2026 DATE OF DECISION : 21.04.2026
Per : R. MURALIDHAR :
None has appeared on behalf of the Appellant in spite of Notice.
2
Customs Appeal No.75044 of 2022
(Dictated and pronounced in the open Court.)
Sd/ (R. MURALIDHAR) MEMBER (JUDICIAL)
Sd/ (RAJEEV TANDON) MEMBER (TECHNICAL)
sm
Shri Subrata Deb
Commissioner of Customs (Preventive), NER, Shillong
R. MURALIDHAR
RAJEEV TANDON
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
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