C/10023/2025 — AMBIT SHIPPING CORPORATION vs Mundra Customs

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

REGIONAL BENCH-COURT NO. 3

Customs Appeal No. 10023 of 2025- DB (Arising out of Order-in-Original No. GEN-CB-MISC-350-2024-A-G-O-O dated 06/01/2025 passed by Principal Commissioner of Customs, Mundra) AMBIT SHIPPING CORPORATION ……. Appellant Shop No. 09, Plot No. 80, Sector/C, National Highway Road, Gandhidham-370201, Kutch- Gujarat 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, Gujarat-370421

APPEARANCE: Shri Vikas Mehta, Consultant for the Appellant
Shri Prashant Tripathi, Superintendent (AR) for the Respondent

CORAM: HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA HON'BLE MEMBER (TECHNICAL), MR. SATENDRA VIKRAM SINGH

                   Final Order No. 10244/2025 
                                                   DATE OF HEARING: 07.04.2025 
                                                                 DATE OF DECISION: 07.04.2025 

SOMESH ARORA In this case, the appeal was filed by the appellant since the prohibition order was issued by the Commissioner without the issue of show cause notice and without any kind of investigation. They have sought stay as the prohibition was effective for one month. Feeling aggrieved, they have filed the appeal. However, as on date, as per the report submitted by Superintendent from the AR office, the said order has been withdrawn as more than a month had lapsed as statutory limit under the Custom Broker Regulation, 2018. This being the situation, the Bench asked whether at present any adjudication order is operating against the appellant. On being informed in Negative, it is instructed to withdraw the present appeal which advocate submits that he will be withdrawing, if no further prejudice is caused on this account, without

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affording due legal opportunity. We allow the appeal as withdrawn. Appellant is at liberty to approach us in case any prejudicial action is taken against them for this proceeding. Appeal dismissed as withdrawn.
(Dictated and pronounced in the open court)

(SOMESH ARORA) MEMBER (JUDICIAL)

(SATENDRA VIKRAM SINGH) MEMBER (TECHNICAL) Raksha