C/85303/2015 — COROMANDEL INTERNATIONAL LTD vs CC (PREV) MUMBAI

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
MUMBAI REGIONAL BENCH

Customs Appeal No. 85303 of 2015

[Arising out of Order-in-Appeal No. MUM-CUSTM-REV-APP-510/14-15 dated 29.10.2014 passed by the Commissioner of Customs (Appeals), Mumbai-III.]

M/s. Coromandel International Ltd.

........Appellant F-225, Mewar Industrial Area,
Madri, Udaipur – 313 003 VERSUS

Commissioner of Customs (Preventive), Mumbai M&P Wing, Alibaug Division, Koliwada,
Alibaug, Dist.-Raigad, Maharashtra – 402 201

........Respondent APPERANCE:

Shri Ananta Khandait, Advocate for the Appellant Shri Krishna Azad, Assistant Commissioner, Authorised Representative for the Respondent

CORAM: HON’BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL)
HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

FINAL ORDER NO. 86899/2025

Date of Hearing: 26.11.2025 Date of Decision: 26.11.2025
PER: BENCH

Both sides are present.

2 Learned Counsel for the Appellant submits that in view of remand order being carried out by the Assistant Commissioner, challenging which remand, Appellant has filed this appeal, the same has become infractuous and therefore the same may be dismissed on that ground.

Accordingly, we dismiss the appeal as cause of action has expired and it has become infractuous.

(Dictated & pronounced in open Court)

(Dr. Suvendu Kumar Pati) Member (Judicial) (M.M. Parthiban) Member (Technical) Prasad