In Customs Miscellaneous Application No. 87020 of 2025, the Tribunal abated Customs Appeal No. 89399 of 2018. The liability for customs duty had been extinguished via a 2025 NCLT order, making a hearing on merits inadvisable.
The appeal in Customs Appeal No. 89399 of 2018 was abated.
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, MUMBAI
REGIONAL BENCH - COURT NO. I
Customs Miscellaneous Application No. 87020 of 2025
(on behalf of appellant)
In
Customs Appeal No. 89399 of 2018
(Arising out of Order-in-Appeal No.01/KVSS(01)/ADG-ADJ/DRI, MUM/18-19 dated 10.04.2018 passed by the Additional Director General, DRI, Mumbai)
M/s Leo Meridian Infrastructure Projects .… Appellant
and Hotels Ltd.
H.No. 6-3-886, Somajiguda Circle, Rajbhavan Road, Hyderabad
Versus
Commissioner of Customs (Adjn.), Mumbai …. Respondent
New Custom House, Ballard Estate,
Mumbai – 400 001
APPEARANCE:
Shri Y. Sreenivasa Reddy, Advocate for the Appellant
Shri Deepak Sharma, Authorized Representative for the Respondent
CORAM:
HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)
FINAL ORDER NO. A/85770/2026
Date of Hearing: 11.06.2026 Date of Decision: 11.06.2026
PER: S.K. MOHANTY
Heard both sides.
2
C/89399/2018
4. Miscellaneous application is disposed of.
(Dictated and pronounced in open court)
(S.K. MOHANTY) MEMBER (JUDICIAL)
(M.M. PARTHIBAN) MEMBER (TECHNICAL)
Sinha
1 issue framed by the court
Whether the appeal stands abated under Rule 22 of the CESTAT (Procedures) Rules, 1982 upon resolution of customs duty liability by the NCLT.
M/s Leo Meridian Infrastructure Projects and Hotels Ltd.
Commissioner of Customs (Adjn.), Mumbai
S.K. MOHANTY
M.M. PARTHIBAN
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
