Kallarackal Resorts Pvt Ltd vs Commissioner Of Customs Cochin

C/20318/2014-SM [Arising out of Order-in-Appeal No. 124-2013 dated 28/10/2013 passed by Commissioner of CUSTOMS , 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

Kallarackal Resorts Pvt Ltd 47/1864, C1 First Floor, Ebenezer Tower, VADUTHALA, COCHIN - 682023 KERALA Appellant(s)

Versus

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

Appearance:

None For the Appellant Mr. Pakshi Rajan, A.R. For the Respondent

Date of Hearing: 13/08/2015

Date of Decision: 13/08/2015

CORAM:

HON'BLE SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER

Final Order No. 21787 / 2015

Per : ASHOK K. ARYA

The appellant namely M/s Kallarackal Resorts Pvt. Ltd., filed appeal against the order of Commissioner of Customs (Appeals) Cochin, in the case of non-fulfilment of obligation of submission of export obligation discharge certificate from the Director General of Foreign Trade as earlier they had imported goods under bill of entry No. 2064 dated 14.5.2002 with an assessable value of Rs. 12,49,693/- under the EPCG scheme at concessional rate of duty as per Notification No. 49/2000-Cus dated 27.4.2000. The Dy Commissioner of Customs, Custom House Cochin confirmed the duty demand of Rs. 5,72,400/- along with interest by order-in-original dated 31.3.2010 and this order was upheld by order-in-appeal against which the appellant has come in appeal to the Tribunal.

2. On 6.3.2015 the appellants stay petition was heard; they were directed to deposit the entire customs duty with interest as applicable within twelve weeks from the date of receipt of the stay order No. 20593/2015 dated 6/3/2015. The appellant was directed to report compliance of this order on 26.6.2015. The hearing fixed for the case on 26.06.2015 was adjourned to 13.08.2015, i.e. today.

3. Today, the appellant is not present and has not complied with the above stay order. When the order dated 6.03.2015 directing the appellant to deposit duty and interest is not complied with, there is no option but to dismiss the appeal as per the provisions of Section 129 E of the Customs Act 1962. Accordingly, the appeal is hereby disposed of as dismissed. (Order pronounced in open court)

ASHOK KUMAR ARYA TECHNICAL MEMBER

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