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of <h1>Importer's Appeal Dismissed for Repeated Non-Appearance Under Rule 20 After Failing to Respond to Customs Duty Evasion Allegations</h1> <h3>Roshan Overseas Versus Commissioner of Customs, Tuticorin</h3> Roshan Overseas Versus Commissioner of Customs, Tuticorin - TMI The Appellate Tribunal (CESTAT Chennai) dismissed the appeal filed by Roshan Overseas for non-prosecution under Rule 20 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, due to the appellant's failure to appear despite multiple hearing dates and notices sent by registered post, which were returned undelivered. The dispute concerned alleged misclassification and undervaluation of imported goods to evade customs duty. The Bench relied on the Hon'ble Supreme Court's ruling in Benny Dsouza & Ors. vs. Melwin Dsouza & Ors. [S.L.P. (C) No. 23809/2023], emphasizing that 'If the appellant does not appear when the appeal is called for hearing it can only be dismissed for non-prosecution and not on merits.' The appellant retains the liberty to seek restoration of the appeal by demonstrating justifiable cause.
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