C/86049/2015 — COLORCON ASIA PVT LTD vs ACC MUMBAI

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI

REGIONAL BENCH - COURT NO. I

Customs Appeal No. 86049 of 2015

(Arising out of Order-in-Appeal No. MUM-CUSTM-AMP-APP-556/13-14 dated 05.02.2014 passed by the Commissioner of Customs (Appeals), Mumbai-III)

M/s Colorcon Asia Pvt. Ltd.

.… Appellant Plot No. L-16, Verna Industrial Estate, Verna, Salcete, Goa – 403 722

Versus

Commissioner of Customs (ACC & Import), Mumbai …. Respondent Air Cargo Complex, Sahar, Andheri (East), Mumbai – 400 099

APPEARANCE: Shri C.S. Biaradar, Advocate for the Appellant

Shri Mahesh Patil, 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/85442/2026

Date of Hearing: 26.02.2026 Date of Decision: 26.02.2026

PER: S.K. MOHANTY

Heard both sides.

There was a delay of 373 days in filing the appeal before the Tribunal. The applicant had filed the miscellaneous application, seeking condonation of delay in filing of the appeal. The condonation of delay application was disposed of by the Bench vide Order No. M/85504/16/CB dated 25.01.2016, in dismissing the same. Since the miscellaneous application filed for condonation of delay was dismissed by the Bench vide order dated 25.01.2016, there was no reason for assigning the number to the appeal filed by the applicant/appellant.

2 C/86049/2015

Since, due to inadvertence, the appeal number was assigned by the Registry and learned Advocate himself has specifically prayed for dismissal of the appeal, we are of the considered view that the appeal filed by the applicant cannot be entertained for a decision on merits. Therefore, the appeal filed by the applicant/appellant is dismissed.

(Dictated and pronounced in open court)

  (S.K. MOHANTY) 

  


 MEMBER (JUDICIAL) 

(M.M. PARTHIBAN) MEMBER (TECHNICAL)

Sinha