2026 Supreme(Online)(CESTAT) 1492
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD
REGIONAL BENCH - COURT NO. 1 [Arising out of Order-in-Appeal No MUN-CUSTM-000-COM-05-06-19-20 dated 19.06.2019 passed by Commissioner of Central Excise, Customs and Service Tax-MUNDRA]
Aman Anand …. Appellant
Aman Impex, Delhi, R/O C-4/6, Model Tower, 1st Floor, Backside, Delhi - 110009
VERSUS
Commissioner of Customs, Mundra .... Respondent
Office of the Principal Commissionerate of Customs, Port User Buld. Custom House Mundra, Mundra Kutch, Gujarat -370421
WITH
(i)CUSTOMS Appeal No. 10183 of 2020-DB (Aman Anand)
(ii) CUSTOMS Appeal No. 10269 of 2020-DB (Sai Exports)
(iii) CUSTOMS Appeal No. 10215 of 2021-DB (Sai Exports)
[Arising out of Order-in-Appeal No MUN-CUSTM-000-COM-05-06-19-20 dated 19.06.2019 passed by Commissioner of Central Excise, Customs and Service Tax-MUNDRA]
APPEARANCE :
None, for the Appellant
Shri Aakash Singh, Superintendent (AR) for the Respondent
CORAM:
HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)
HON’BLE DR. AJAYA KRISHNA VISHVESHA, MEMBER (JUDICIAL)
DATE OF HEARING/DECISION: 12.03.2026
FINAL ORDER NOS. 10274-10277/2026
(Dictated and pronounced in the open court)
(SANJIV SRIVASTAVA)
MEMBER (TECHNICAL)
(DR. AJAYA KRISHNA VISHVESHA)
MEMBER (JUDICIAL)
KL
SANJIV SRIVASTAVA: Matter has come up several times earlier on 24/08/2023, 22/12/2023, 12/09/2025, 28/11/2025, 22/01/2026 and today it is 6th time. There is also no request for entertaining appeals on merits either.
2.0 Section 35C (1A) of the Central Excise Act, 1944 provides as follows-
“35C. Orders of Appellate Tribunal.-
(1A) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.”
RULE 20 of CESTAT Procedure Rules, 1982 provide as follows:-
Action on appeal for appellant’s default. — Where on the day fixed for the hearing of the appeal or on any other day to which such hearing may be adjourned, the appellant does not appear when the appeal is called on for hearing, the Tribunal may, in its discretion, either dismiss the appeal for default or hear and decide it on merits :
Provided that where an appeal has been dismissed for default and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the dismissal and restore the appeal.
3.0 In case of Ishwar lal Mali Rathod [Order dated September 20, 2021 in Special Leave Petition (Civil) Nos.14117›14118 of 2021] condemning the practice of adjournments sought mechanically and allowed by the Courts/Tribunal’s Hon’ble Supreme Court has observed as follows:
“1. Present is the classic example of misuse of the adjournments granted by the court. Present SLPs have been preferred challenging the impugned order dated 17.02.2021 passed by the High Court of Madhya Pradesh, Bench at Indore in M.P. No.107 of 2021 and M.P. No.108 of 2021 by which the High Court has dismissed the said misc. petition preferred by the petitioner – original defendant, confirming the order passed by the learned Trial Court dated 21.12.2020 closing the right to cross-examine the plaintiff’s witness.…
4. As observed hereinabove, present is a classic example of misuse of adjournments granted by the court. It is to be noted that the respondents herein – original plaintiffs filed the suit for eviction, arrears of rent and mesne profit as far as back in the year 2013. That thereafter despite the repeated adjournments sought and granted by the court and even twice the adjournments were granted as a last opportunity and even the cost was imposed, the defendant failed to cross examine the plaintiff’s witness. Although the adequate liberty was given to the defendant to cross examine the plaintiff’s witness, they never availed of the same and went on delaying the proceedings by repeated prayers of adjournment and unfortunately the Trial Court and even subsequently the High Court continued to grant adjournment after adjournment and as such contributed the delay in disposal of the suit which as such was for eviction. Such approach is wholly condemnable. Law and professional ethics do not permit such practice. Repeated adjournments on one or the other pretext and adopting the dilatory tactics is an insult to justice and concept of speedy disposal of cases. Petitioner – defendant acted in a manner to cause colossal insult to justice and to concept of speedy disposal of civil litigation.
5. Grant of repeated adjournments in routine manner and how it affects ultimately the justice delivery system as such came to be considered by this court in catena of decisions and asking/grant of repeated adjournments have been repeatedly condemned by this court.
5.1 In the case of Shiv Cotex v. Tirgun Auto Plast (P) Ltd. (2011) 9 SCC 678, it is observed and held in paragraphs 14 to 17 as under:›
“14. … Is the court obliged to give adjournment after adjournment merely because the stakes are high in the