C/13298/2014 — Jamnagar(prev) vs Shri Saibaba Ship Breaking Company
In force — no superseding record on file.
Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad
REGIONAL BENCH- COURT NO.3
CUSTOMS CROSS 16985 OF 2014 (filed by respondent) in CUSTOMS Appeal No.13298 of 2014 (Arising out of OIA-225-226/CUS/COMMR-A/JMR dated 24.06.2014 passed by Commissioner of Customs, Jamnagar (Prev.)
C.C. JAMNAGAR (PREV) ………Appellant SHARDA HOUSE...BEDI BANDAR ROAD, OPP. PANCHAVATI, JAMNAGAR-GUJARAT
SHRI SAIBABA SHIP BREAKING COMPANY ……….Respondent
204/304, PRITHVI COMPLEX,
KALANALA, BHAVNAGAR,-GUJARAT
VERSUS
APPEARANCE:
Shri Sanjay Kumar, Superintendent (AR) for the Appellant
None appeared for the Respondent
CORAM: HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA
Final Order No. 10535 /2024 DATE OF HEARING: 05.03.2024 DATE OF DECISION:05.03.2024 SOMESH ARORA
As per the stated position, the Circular of the Litigation Policy will
apply in this case and therefore the appeal is liable to be withdrawn.
Court concurs with the view that as per the Litigation Policy, the appeal
by the department is not maintainable. Accordingly, the same is allowed
to be withdrawn. Appeal dismissed as withdrawn. Cross appeal also
stands disposed of.
(Dictated & Pronounced in the open court)
(SOMESH ARORA) MEMBER (JUDICIAL) Neha
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Jamnagar(prev) vs Shri Saibaba Ship Breaking Company
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