The Customs Appellate Tribunal dismissed the appeal for default and non-prosecution under the CESTAT Procedure Rules because the appellant failed to appear and the amount involved was below the statutory threshold under the Customs Act.
The appeal was dismissed for default and non-prosecution and not entertained due to low valuation.
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. IV
Customs Appeal No. 89764 of 2014
[Arising out of Order-in-Appeal No. MUM-CUSTM-AMP-261 & 262/14-15 dated 23.07.2014 passed by Commissioner of Customs (Appeals), Mumbai-III]
Neminath Softech Pvt. Ltd. .… Appellant Divn. N.K. Fire & Safety, GIDC, Ambawadi, Wadhwan City, Dist. Surendranagar 363 035, Gujarat
Versus
Commissioner of Customs, ACC Mumbai ….Respondent
Air Cargo Complex, Sahar, Andheri (E), Mumbai 400 099.
APPEARANCE:
None for the Appellant Shri C.S. Vinod, Authorized Representative for the Respondent
CORAM: HON’BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL)
FINAL ORDER NO. 85696/2026
Date of Hearing: 06.05.2026 Date of Decision: 06.05.2026
None for the appellant as has been the case on the last three occasions, despite notice sent on specific direction of the Bench on 06.01.2026 for issue of such notice. Learned AR informs that the amount involved in this dispute is a meagre Rs.35,000/-, which is below the threshold for admission of appeal before the Tribunal.
(Dictated and pronounced in open court)
(Dr. Suvendu Kumar Pati) Member (Judicial)
tvu
2 issues framed by the court
Whether an appeal filed for an amount below the admissible threshold without justification is maintainable.
Whether the appeal can be prosecuted in the absence of the appellant despite notices.
2 provisions across 2 enactments
Neminath Softech Pvt. Ltd.
Commissioner of Customs, ACC Mumbai
DR SUVENDU KUMAR PATI
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
