Commissioner Of Customs, Mundra Port vs Arvind Gaudana, Liquidator Of SPEL Granito Pvt. Ltd.

Interlocutory Application No.5406/2026 Un-numbered Company Appeal (AT) (Ins.) No.___/2026 (F.No.02.07.2026/NCLAT/UR/06129) In the matter of: Commissioner of Customs, Mundra Port …. Appellant Vs. Arvind Gaudana, Liquidator of SPEL Granito Pvt. Ltd. ..… Respondent Appearance: Anurag Ojha, SSC with Dipak Raj, Advocate for the Appellant. 4^th August, 2026 (Hybrid Mode) This is an application to extend the time granted for curing the defects. The facts of the case are that the Appellant e-filed the Memo of Appeal on 04.06.2026. The Office after scrutiny of the Memo of Appeal on 02.07.2026, intimated the defects to the Appellant on the same day. The Appellant re-filed the Appeal on 27.07.2026. Heard Ld. Counsel for the Appellant and perused the averments made in the IA as well as Office report. Considering the submissions made on behalf of the Appellant and for the reasons mentioned in the IA, which are found to be sufficient, the delay of 18 days in re-filing the Memo of Appeal is hereby condoned. As prayed, list the case before the Hon’ble Bench under the heading ‘for admission (fresh case)’. With the aforesaid order, this IA stands disposed of. (Raj Kumar) Registrar