Custom, Excise & Service Tax Tribunal
Kamaraj Annamalai vs The Commissioner-Hyderabad - Customs on 17 February, 2020
(1)
Appeal No. C/30458/2019
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH AT HYDERABAD
Division Bench - Court No. - I
Misc Application No. C/COD/30534/2019
in
Customs Appeal No 30458 of 2019
(Arising out of Order-in-Appeal No.HYD-CUS-000-APP-071-18-19, dated 30.11.2018
passed by Additional Commissioner of Customs & Central Tax (Appeals-I), Hyderabad)
Kamaraj Annamalai .. APPELLANT
S/o Annamalai,
No. 35, Jalan 25/36,
Taman Sri Muda, Shahalam,
Selangor, Malaysia,
West Bengal - 713 409.
VERSUS
Commissioner of Customs .. RESPONDENT
Hyderabad - Customs Kendriya Shulk Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad, Telangana - 500 004.
Appearance Ms. Aishwarya, Advocate for the Appellant. Shri B. Guna Ranjan, Superintendent for the Respondent. Coram: Hon'ble Mr. S.K. MOHANTY, MEMBER (JUDICIAL) Hon'ble Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) FINAL ORDER No. A/30580/2020 Date of Hearing:17.02.2020 Date of Decision:17.02.2020 [ORDER PER: Bench]
1. Heard both sides.
2. There is delay of 8 days in filing this appeal before the Tribunal. The reason of delay explained in the miscellaneous application seems reasonable. Accordingly, the delay in filing the appeal is condoned.
3. When the matter was called for hearing, Learned Advocate Ms. Aishwarya filed a written note, praying for withdrawal of appeal on the (2) Appeal No. C/30458/2019 ground that against the impugned order passed by the Learned Commissioner (Appeals), no appeal is maintainable before the Tribunal and in terms of Section 129A (1) of the Customs Act, 1962 revision application is required to be filed before the Revisional Authority. In view of the fact that the appellant has specifically mentioned that this appeal is not maintainable before the Tribunal and wants to withdraw the appeal, the prayer of the appellant is considered and accordingly, the appeal is dismissed as withdrawn.
(Order dictated & pronounced in open court) (S.K. MOHANTY) MEMBER (JUDICIAL) (P. VENKATA SUBBA RAO) MEMBER (TECHNICAL) Jaya