C/10860/2019 — Hoogly Shipbreakers Limited vs Jamnagar(prev)

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

REGIONAL BENCH- COURT NO. 02

Customs Appeal No. 10860 of 2019

[Arising Out Of OIA-JMN-CUSTM-000-APP-38-2018-19 Dated- 08/01/2019 passed by the Commissioner of Customs (Appeals) -AHMEDABAD)

M/s. Hooghly Shipbreakers Limited, …..Appellant 207, Turing point Bhavnagar - 364 001 (India) Waghawadi Road. Takhteshwar.

VERSUS

C.C-Jamnagar (prev) …..Respondent Sharda House, Bedi Bandar Road, Panchavati Jamnagar, Gujarat

APPEARANCE: Shri K J Kinariwala, consultant appeared for the Appellant
Shri. Girish Nair, Assistant Commissioner (AR) for the Respondent

CORAM: HON'BLE Dr. AJAYA KRISHNA VISHVESHA, MEMBER ( JUDICIAL ) HON'BLE MR. SATENDRA VIKRAM SINGH, MEMBER ( TECHNICAL )

Final Order No. 10392/2026

                                                          DATE OF HEARING:22.06.2026 
                                                    DATE OF DECISION:22.06.2026 

AJAYA KRISHNA VISHVESHA

The Learned consultant Shri K J Kinariwala for the appellant is present. Learned AR is present for the department. Learned Consultant submitted that he has no instructions in the case and he has also not been apprised whether any appeal has been filed by the client or not? 2. In these circumstances, we are of the opinion that the party is not interested to pursue their appeal.

and he has also not been apprised whether any appeal has been filed by the client or not? 2. In these circumstances, we are of the opinion that the party is not interested to pursue their appeal. Therefore, as per the inherent power vested in this Tribunal as noted in 2009 (244) ELT 497 (Bom.) CHEMIPOL Vs. UNION OF INDIA, the present appeal has become liable to be dismissed

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for want of non-prosecution. Appeal is accordingly dismissed. However, liberty is being granted to the party to seek restoration of appeal, in case deemed fit, by adequately explaining the reasons of non-appearance on each occasion.
3. Appeal is dismissed.

(Dictated & Pronounced in the open court)

(Dr. AJAYA KRISHNA VISHVESHA) MEMBER ( JUDICIAL )

(SATENDRA VIKRAM SINGH) MEMBER ( TECHNICAL ) Prachi