C/10751/2023 — GTPL BROADBAND PVT LTD vs Mundra Customs

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad

REGIONAL BENCH-COURT NO. 2 CUSTOMSAPPEAL NO. 10751 OF 2023-DB (Arising out of Order in original No. MUN-CUSTM-000-COM-12-23-24 dated 04/09/2023 passed by Commissioner of Customs- Mundra)

GTPL Broadband Pvt.Ltd. ……..Appellant C-202 2nd Floor, Sahajanand Shopping Center, Opp, Swaminarayan Temple, Shahibaug,Ahmedabad-380004 VERSUS

Commissioner of CUSTOMS - Mundra Customs ……Respondent Office of the Pr. Commissioner of Customs,
Customs House, Mundra Kutch,
Mundra Port, And Special Economic Zone,
Mundra, Kachchh-370421 With CUSTOMSAPPEAL NO. 10561 OF 2024-DB (Arising out of Order in Original No. AHM-CUSTM-000-PR-COMMR-19-20-2024-25 dated 19/06/2024 passed by Commissioner of Customs- Ahmedabad)

GTPL Broadband Pvt.Ltd .……..Appellant C-202 2nd Floor, Sahajanand Shopping Center, Opp, Swaminarayan Temple, Shahibaug,Ahmedabad-380004 VERSUS

Commissioner of CUSTOMS –Ahmedabad ……Respondent Office of The Principal Commissioner of Customs 1st Floor, Customs House, Near All India Radio,
Navrangpura, Ahmedabad- 380009 And CUSTOMSAPPEAL NO. 10562 OF 2024 -DB (Arising out of Order in Original No.

he Principal Commissioner of Customs 1st Floor, Customs House, Near All India Radio,
Navrangpura, Ahmedabad- 380009 And CUSTOMSAPPEAL NO. 10562 OF 2024 -DB (Arising out of Order in Original No. AHM-CUSTM-000-PR-COMMR-19-20-2024-25 dated 19/06/2024 passed by Commissioner of Customs- Ahmedabad)

GTPL Broadband Pvt.Ltd .……..Appellant C-202 2nd Floor, Sahajanand Shopping Center, Opp, Swaminarayan Temple, Shahibaug,Ahmedabad-380004 VERSUS

Commissioner of CUSTOMS –Ahmedabad ……Respondent Office of The Principal Commissioner of Customs 1st Floor, Customs House, Near All India Radio,
Navrangpura, Ahmedabad- 380009

APPEARANCE: Shri Sudhanshu Bissa, Advocate for the Appellant
Shri Girish Nair, Assistant Commissioner (AR)appeared for the Respondent

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CORAM: HON'BLE MEMBER (JUDICIAL), DR. AJAYA KRISHNA VISHVESHA
HON'BLE MEMBER (TECHNICAL), MR. SATENDRA VIKRAM SINGH

        FINAL ORDER NO.

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CORAM: HON'BLE MEMBER (JUDICIAL), DR. AJAYA KRISHNA VISHVESHA
HON'BLE MEMBER (TECHNICAL), MR. SATENDRA VIKRAM SINGH

        FINAL ORDER NO. 10325-10327/2026 
                                                      DATE OF HEARING/DECISION: 24.04.2026 

SATENDRA VIKRAM SINGH

The learned Advocate has again sought adjournment in these matters, which have already been adjourned on 17 occasions, namely: 09.02.2024, 12.04.2024, 08.05.2024, 01.07.2024, 22.07.2024, 27.08.2024, 17.09.2024, 03.12.2024, 09.01.2025, 11.02.2025, 06.08.2025, 19.09.2025, 13.10.2025, 17.11.2025, 05.01.2026, 18.02.2026, 24.02.2026. On the previous occasion, a last opportunity had already been granted to the learned Advocate. 2. Accordingly, in view of the inherent powers vested in this Tribunal, as recognized in Chemipol vs. Union of India [2009 (244) ELT 497 (Bom.)], the present appeals are liable to be dismissed for non-prosecution. 3. We, therefore, dismiss all the three appeals for non-prosecution with liberty to the appellant to seek restoration of appeals, if so advised, by adequately explaining the reasons for non-appearance. (Dictated and pronounced in the open court)

(DR. AJAYA KRISHNA VISHVESHA) MEMBER (JUDICIAL)

(SATENDRA VIKRAM SINGH) MEMBER (TECHNICAL)

Raksha