Puma Sports India Pvt Ltd v. Commissioner Of Customs v. Commissioner Of Customs

36-CUAPP-15-2025.DOCX Chaitanya

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO. 15 OF 2025 Digitally signed by CHAITANYA ASHOK JADHAV Date:

2025.07.10 18:28:53 +0530 WITH INTERIM APPLICATION (L) NO. 38397 OF 2024 CHAITANYA ASHOK JADHAV Puma Sports India Pvt. Ltd.

... Appellant

Versus

Commissioner Of Customs ... Respondent ______________________________________________________ Mr Chinmay Sharma, Senior Advocate a/w Mr Vishal P. Shikre, for Appellant.

Mr J. B. Mishra a/w Mr Suman Kukar Das, Mr S. D. Deshpande, Ms Sangeeta Yadav, for Respondent. ______________________________________________________ CORAM: M.S. Sonak & Jitendra Jain, JJ.

DATED: 09 JULY 2025 PC:- 1.

Mr Sharma, learned Senior Advocate appearing on behalf of the Appellant, on instructions, does not press this Appeal but submits that interest of justice would require that the adjudicating authority complies with the remand order within a time-bound schedule. He points out that severe prejudice is occasioning the Appellant on account of delay in the resolve of this dispute.

2.

We agree with Mr Sharma that this is a matter which must be disposed of expeditiously. Accordingly, we direct the

36-CUAPP-15-2025.DOCX adjudicating authority to dispose of the remanded matter as expeditiously as possible and in any event within three months of the Appellant filing an authenticated copy of this order.

3.

The Appellant must appear before the adjudicating authority on 23 July 2025 at 11.00 a.m. and produce an authenticated copy of this order. Within a period of three months from this date, the adjudicating authority, must dispose of the remanded matter on its own merits and in accordance with law.

4.

We clarify that we have not examined the rival contentions on merits and therefore, all contentions of all parties are left open to be decided by the adjudicating authority in terms of the remand contained in the impugned order.

5.

All concerned to act an authenticated copy of this order. 6.

In view of disposal of the Appeal, the Interim Application does not survive and is also disposed of. (Jitendra Jain, J) (M.S. Sonak, J)