C/87422/2014 — VALUE INDUSTRIES LTD vs NHAVA SHEVA

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI

REGIONAL BENCH - COURT NO. V

Customs Appeal No. 87422 of 2014 [Arising out of Order-In-Appeal No. 1763 (Gr.V)/2014(JNCH)/IMP 1693 dated 23.04.2014 passed by Commissioner of Customs (Appeals), Mumbai-II]

Value Industries Ltd

.… Appellant 28, Videogon House, 3rd Floor, Calicut Street, Mumbai – 400 001.

Versus

Commissioner of Customs, Nhava Sheva

….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/85571/2026

Date of Hearing: 01.04.2026 Date of Decision: 01.04.2026 Per: CORAM

None for the appellant. Learned Authorised Representative appearing on behalf of the Revenue submits that on earlier occasions also i.e. on 04.11.2024, 15.01.2025, 30.07.2025 and 01.12.2025, no one appeared on behalf of the appellant 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 appellant is not interested in pursuing their respective appeal. Therefore, as per Rule 20 of Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, the appeal is dismissed for non-prosecution.

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

  (AJAY SHARMA) 

  


 MEMBER (JUDICIAL) 

(RAJEEV TANDON) MEMBER (TECHNICAL)

TVU