Knest Manufactuers Pvt Ltd (Caar Mum Arc 23 2025 26) v. The Customs Authority For Advance Rulings, Mumbai

23.os.ia.5273.2025.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

VINA ARVIND KHADPE ORDINARY ORIGINAL CIVIL JURISDICTION VINA ARVIND KHADPE Date: 2025.12.11 16:18:37 +0530 INTERIM APPLICATION NO.5273 OF 2025 IN CUSTOM APPEAL (L) NO.27349 OF 2025 M/s. Knest Manufacturers Pvt. Ltd.

.. Applicant In the matter between :

M/s. Knest Manufacturers Pvt. Ltd.

.. Appellant

Versus

The Customs Authority for Advance Rulings, Mumbai and ors.

.. Respondents Mr. Ramachandran Mattiyil, with Mr.Animesh Srivastava i/b. Swamy Associates, Advocates for the Applicants / Appellants. Mr. Ram Ochani, with Mr.Suman Kumar Das, Ms. Niyati Mankad & Ms. Priyanka Singh, Advocates for the Respondent Nos.2 and 3.

CORAM:

B. P. COLABAWALLA & AMIT S. JAMSANDEKAR, JJ.

DATE:

DECEMBER 10, 2025 P. C.

1.

The above Interim Application is filed seeking condonation of delay of 29 days in filing the above Appeal under section 28KA of the Customs Act, 1962. What is impugned in the present Appeal is the order passed by the Customs Authority for Advance Rulings, Mumbai dated 30th May, 2025. DECEMBER 10, 2025 Vina Khadpe,PS

23.os.ia.5273.2025.doc 2.

Having heard the learned advocate for the parties, and after perusing the Interim Application, we are satisfied with the explanation given for the aforesaid delay. Accordingly, the delay in filing the above Appeal is hereby condoned.

3.

Now that the delay is condoned, the advocates for the Appellant/Applicant shall remove all other office objections within a period of two weeks from today, failing which, the above Appeal shall stand dismissed without further reference to the Court. 4.

Interim Application is disposed of in the aforesaid terms. However, there shall be no order as to costs.

5.

Assistant of this Court. All concerned will act on production by fax or email [ AMIT S. JAMSANDEKAR , J.] [B. P. COLABAWALLA, J.] DECEMBER 10, 2025 Vina Khadpe,PS