C/85254/2013 — S. S. ENTERPRISES vs COMMISSIONER OF CUSTOMS-NHAVA SHEVA(EXPORT)

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI

REGIONAL BENCH - COURT NO. V

Customs Appeal No. 85254 of 2013 [Arising out of Order-In-Original No. 33/2012 dated 19.10.2012 passed by Commissioner of Customs (Export)]

S.S. Enterprises

.… Appellant 103, 1st Floor, 1540/28, Naiwala, Karol Bagh, New Delhi – 110 005.

Versus

Commissioner of Customs, Nhava Sheva (Export) ….Respondent
JNCH, Post- Uran, District – Raigad, Nhava Sheva, Maharashtra – 400 707.

WITH

Customs Appeal No. 85255 of 2013 [Arising out of Order-In-Original No. 33/2012 dated 19.10.2012 passed by Commissioner of Customs (Export)]

Shathak Agarwal

.… Appellant Prop. Of S.S. Enterprises, 103, 1st Floor, 1540/28, Naiwala, Karol Bagh, New Delhi – 110 005.

Versus

Commissioner of Customs, Nhava Sheva (Export) ….Respondent
JNCH, Post- Uran, District – Raigad, Nhava Sheva, Maharashtra – 400 707.

WITH

Customs Appeal No. 85256 of 2013 [Arising out of Order-In-Original No. 33/2012 dated 19.10.2012 passed by Commissioner of Customs (Export)]

Pulak Agarwal

.… Appellant 103, 1st Floor, 1540/28, Naiwala, Karol Bagh, New Delhi – 110 005.

Versus

Commissioner of Customs, Nhava Sheva (Export) ….Respondent
JNCH, Post- Uran, District – Raigad, Nhava Sheva, Maharashtra – 400 707.

WITH

Customs Appeal No. 85258 of 2013 [Arising out of Order-In-Original No.

toms, Nhava Sheva (Export) ….Respondent
JNCH, Post- Uran, District – Raigad, Nhava Sheva, Maharashtra – 400 707.

WITH

Customs Appeal No. 85258 of 2013 [Arising out of Order-In-Original No. 33/2012 dated 19.10.2012 passed by Commissioner of Customs (Export)]

Vijay Kumar Gulati

.… Appellant Prop. Of AVG Enterprises, 37, Rani Jhansi Road, Mezzanine Floor, New Delhi – 110 055.

Versus

Commissioner of Customs, Nhava Sheva (Export) ….Respondent
JNCH, Post- Uran, District – Raigad,

C/85254- 85256,85258,85265,85266,85272/2013

2 Nhava Sheva, Maharashtra – 400 707.

WITH

Customs Appeal No. 85265 of 2013 [Arising out of Order-In-Original No. 33/2012 dated 19.10.2012 passed by Commissioner of Customs (Export)]

Geeta Goyal

.… Appellant 851/863, Industrial Area, Ludhiana – 141 003.

Versus

Commissioner of Customs, Nhava Sheva (Export) ….Respondent
JNCH, Post- Uran, District – Raigad, Nhava Sheva, Maharashtra – 400 707.

WITH

Customs Appeal No. 85266 of 2013 [Arising out of Order-In-Original No. 33/2012 dated 19.10.2012 passed by Commissioner of Customs (Export)]

R.K. Goyal

.… Appellant 851/863, Industrial Area, Ludhiana – 141 003.

Versus

Commissioner of Customs, Nhava Sheva (Export) ….Respondent
JNCH, Post- Uran, District – Raigad, Nhava Sheva, Maharashtra – 400 707.

AND

Customs Appeal No. 85272 of 2013 [Arising out of Order-In-Original No.

stoms, Nhava Sheva (Export) ….Respondent
JNCH, Post- Uran, District – Raigad, Nhava Sheva, Maharashtra – 400 707.

AND

Customs Appeal No. 85272 of 2013 [Arising out of Order-In-Original No. 33/2012 dated 19.10.2012 passed by Commissioner of Customs (Export)]

Bronze Logistics Pvt Ltd

.… Appellant 851/863, Industrial Area, Ludhiana – 141 003.

Versus

Commissioner of Customs, Nhava Sheva (Export) ….Respondent
JNCH, Post- Uran, District – Raigad, Nhava Sheva, Maharashtra – 400 707.

APPEARANCE: None for the Appellant Shri L.B.D’ Coasta, Authorized Representative for the Respondent

CORAM: HON’BLE MR. AJAY SHARMA, MEMBER (JUDICIAL) HON’BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL)

FINAL ORDER NO.
A/85572-85578/2026 Date of Hearing: 01.04.2026 Date of Decision: 01.04.2026 Per: CORAM

C/85254- 85256,85258,85265,85266,85272/2013

3

None for the appellant. Learned Authorised Representative appearing on behalf of the Revenue submits that on earlier occasions also i.e. on 19.06.2024, 11.12.2024, 25.03.2025 and 14.11.2025, no one appeared on behalf of the appellants despite various opportunities given. With the assistance of learned Authorised Representative, we have gone through the case record and found his submission to be correct. 2. It appears that the appellants are not interested in pursuing their respective appeals. Therefore, as per Rule 20 of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, the appeals are dismissed for non-prosecution.

rested in pursuing their respective appeals. Therefore, as per Rule 20 of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, the appeals are dismissed for non-prosecution. (Dictated and pronounced in open court)

  (AJAY SHARMA) 

  


 MEMBER (JUDICIAL) 

(RAJEEV TANDON) MEMBER (TECHNICAL)

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