Custom, Excise & Service Tax Tribunal
Mvb Enterprises vs Commissioner Of Customs-Nhava Sheva - V on 1 December, 2020
1
CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL, MUMBAI
REGIONAL BENCH - COURT NO. I
Customs Appeal No. 85938 of 2020
(Arising out of Order-in-Original F.No. SG/Misc-328/2019-20/E-
Cell/SIIB(I)/Part-I dated 31.08.2020 passed by the Commissioner of
Customs (NS-V), SIIB(Imp), JHCH, Nhava Sheva)
M/s MM Trading Company .... Appellant
151 Floor, Near Ambajivad, Mamkhandania Road,
Bhavnagar, Gujarat - 364001
Versus
Commissioner of Customs (NS-V), .... Respondent
SIIB (Imp), JNCH, Nhava Sheva, Raigad - 400707 Appearance:
Shri Akshit Malhotra, Advocate for the Appellant Md. Shamshad Alam, ADC, Auth. Representative for the Respondent WITH Customs Appeal No. 86035 of 2020 (Arising out of Order-in-Original F.No. SG/Misc-328/2019-20/E- Cell/SIIB(I)/Part-I dated 31.08.2020 passed by the Commissioner of Customs (NS-V), SIIB(Imp), JHCH, Nhava Sheva) M/s Jaymco Polymers Pvt. Ltd. .... Appellant Plot No. 16, Additional Ambernath, Anand Nagar, MIDC, Ambernath, Maharashtra - 421506 Versus Commissioner of Customs (NS-V), .... Respondent SIIB (Imp), JNCH, Nhava Sheva, Raigad - 400707 Appearance:
Shri Akshit Malhotra, Advocate for the Appellant Shri Manoj Kumar, AC, Authorized Representative for the Respondent AND Customs Appeal No. 86036 of 2020 (Arising out of Order-in-Original F.No. SG/Misc-328/2019-20/E- Cell/SIIB(I)/Part-I dated 31.08.2020 passed by the Commissioner of Customs (NS-V), SIIB(Imp), JHCH, Nhava Sheva) M/s MVB Enterprises .... Appellant Shop No. 4, Max Residency, Opp. Dadra Garden Village-Tighra, Dadra & Nagar Haveli - 396230 2 Versus Commissioner of Customs (NS-V), .... Respondent SIIB (Imp), JNCH, Nhava Sheva, Raigad - 400707 Appearance:
Shri Akshit Malhotra, Advocate for the Appellant Shri Ramesh Kumar, AC, Auth. Representative for the Respondent CORAM:
HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL) HON'BLE MR. C.J. MATHEW, MEMBER (TECHNICAL) FINAL ORDER NO. A/ 85913-85915/2020 Date of Hearing: 01.12.2020 Date of Decision: 01.12.2020 Per: Dr. D.M. Misra Heard both sides.
2. Learned Advocate for the appellant submits that the issue raised in the appeals becomes infructuous as adjudication order in the case has been passed by the Additional Commissioner of Customs on 23.11.2020. Therefore, he prays to withdraw the appeals.
3. Learned ARs for the Revenue have no objection.
4. Consequently, the appeals are dismissed being withdrawn.
(Dictated and pronounced in open court) (C.J. Mathew) (Dr. D.M. Misra) Member (Technical) Member (Judicial) Sinha