C/86031/2015 — NEELKANTH LOGISTICS vs COMMISSIONER OF CUSTOMS-MUMBAI - GENERAL

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH
Court No.5

Customs Appeal No. 86031 of 2015

(Arising out of Order-in-Original F. No. S/6-145/2014 CBS (Application No.111)/2650 dated 04.03.2015 passed by the Deputy Commissioner of Customs, Customs Broker Section, Mumbai)

Neelkanth Logistics

Appellant 202/C, Manali Aptt., Nari Seva Sadan Road, Himalaya Society, Ghatkopar (W), Mumbai 400 084.

Vs. Commissioner of Customs, Mumbai-General Respondent New Custom House, Ballard Estate, Mumbai 400 001.

WITH

Customs Miscellaneous Application No. 86778 of 2025 (On behalf of Appellant) Customs Appeal No. 86032 of 2015

(Arising out of Order-in-Original F. No. S/6-80/2013 CBS (Application No.46)/95 dated 15.04.2015 passed by the Deputy Commissioner of Customs, Customs Broker Section, Mumbai)

Onus Shipping & Logistics

Appellant C-501, Kamal Park CHS Ltd., Near Mangatram Petrol Pump, LBS Marg, Bhandup (W), Mumbai 400 078.

Vs. Commissioner of Customs, Mumbai-General Respondent New Custom House, Ballard Estate, Mumbai 400 001.

Appearance: Shri Sachin Mange, Partner, for the Appellant in C/86031/2015 Ms. Kamila Baig, Advocae, for the Appellant in C/86032/2015 Shri Krishna Azad, Assistant Commissioner, Authorised Representative for the Respondent

CORAM: HON’BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) HON’BLE MS. R. BHAGYA DEVI, MEMBER (TECHNICAL)

Date of Hearing: 03.09.2025 Date of Decision: 03.09.2025

FINAL ORDER No. 86318-86319/2025

PER: DR. SUVENDU KUMAR PATI

C/Misc/86778/2025 C/86031, 86032/2015 2

In appeal No. C/86032/2015, appellant has filed withdrawal application and in appeal No. C/86031/2015, appellant has filed a written request on the ground that cause of action has expired since Customs House Agent licence has been granted to them by the Commissioner of Customs. 2. Learned AR takes note of the submission. 3. Accordingly we dismiss both these appeals as withdrawn.
Miscellaneous application filed by the appellant in appeal No. C/86032/2015 stands disposed of as allowed. (Order pronounced in the open court)

(Dr. Suvendu Kumar Pati) Member (Judicial)

(R. Bhagya Devi) Member (Technical) tvu