Amina Impex vs Commissioner Of Customs Cochin-Cus

Customs Excise and Service Tax Appellate Tribunal20 July 2015

CitationAppeal No. 01-2013 dated 04/04/2013 passed by Commissioner of CUSTOMS (Appeals), COCHIN]

Ratio decidendi

The rule this decision rests on

The Tribunal may dismiss an appeal for non-prosecution where the appellant has repeatedly failed to pursue it, including after the earlier dismissal was recalled and the stay application was restored, and where the appellant has not complied with the pre-deposit requirement of Section 129E of the Customs Act, 1962.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNALSOUTH ZONAL BENCHBANGALOREAppeal(s) Involved:

C/27152/2013-SM [Arising out of Order-in-Appeal No. 01-2013 dated 04/04/2013 passed by Commissioner of CUSTOMS (Appeals), COCHIN]

For approval and signature:

HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER

1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes

Amina Impex No. 123 ( Old No. 59,), 1st Floor, S 5 Complex, Thayar Sahib Street, G.p. Road, CHENNAI - 600002 TAMILNADU Appellant(s)

Versus

Commissioner of Customs COCHIN-CUS CUSTOM HOUSE COCHIN - 682009 KERALA Respondent(s)

Appearance:

None For the Appellant Mr. N.Jagadish, A.R. For the Respondent

Date of Hearing: 20/07/2015

Date of Decision: 20/07/2015

CORAM:

HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER

Final Order No. 21663 / 2015

Per : ASHOK KUMAR ARYA

This appeal was dismissed earlier on 26.12.2013 on the ground that the appellant was not keen in pursuing the said application filed by them. However, appellant sought restoration of appeal on the ground that they did not receive the notice of the order because of which matter could not be pursued. Therefore, earlier order dated 26.12.2013, was recalled for considering the stay application afresh. Accordingly, by order dated 14.11.2014, miscellaneous application was allowed and stay application was listed for hearing on 09.01.2015. Again on 09.01.2015, no one appeared for the appellant and matter was adjourned for 27.02.2015; on 27.02.2015, the matter was again adjourned for 29.05.2015. As there was no Bench on 29.05.2015, the matter was listed for hearing on 17.07.2015 which was adjourned to 20.07.2015 i.e. today. Considering so many adjournments and non-pursuance by the appellant, after the order of 14.11.2014, when there has been no compliance by the appellant of the requirement of the provisions of Section 129 E of the Customs Act 1962; this appeal is ordered as dismissed.

(Order pronounced in open court)

ASHOK KUMAR ARYA TECHNICAL MEMBER

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