2025 (5) TMI 413 - AT - Customs

Abatement of appeal - Misclassification and undervaluation of the imported goods with a deliberate intention to evade payment of appropriate customs duty - HELD THAT - It is apparent that the appellant is not interested in pursuing the appeal. Accordingly we dismiss the same for non-prosecution under Rule 20 of Customs Excise and Service Tax Appellate Tribunal (Procedure) Rules 1982. However the appellant is at liberty to file for restoration of appeal showing justifiable reasons for such restoration. The appeal is dismissed under Rule 20 of CESTAT (Procedure) Rules 1982 for default.

Summary

The Appellate Tribunal (CESTAT Chennai) dismissed the appeal filed by Roshan Overseas for non-prosecution under Rule 20 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, due to the appellant's failure to appear despite multiple hearing dates and notices sent by registered post, which were returned undelivered. The dispute concerned alleged misclassification and undervaluation of imported goods to evade customs duty. The Bench relied on the Hon'ble Supreme Court's ruling in Benny Dsouza & Ors. vs. Melwin Dsouza & Ors. [S.L.P. (C) No. 23809/2023], emphasizing that "If the appellant does not appear when the appeal is called for hearing it can only be dismissed for non-prosecution and not on merits." The appellant retains the liberty to seek restoration of the appeal by demonstrating justifiable cause.