M/S. Novelty Leather Store vs Commissioner Of Customs(Port), ...

(Arising out of Order-in-Original No.KOL/CUS/PORT/11/2009 dated 27.02.2009 passed by the Commissioner of Customs(Port), Kolkata.)

FOR APPROVAL AND SIGNATURE

HONBLE DR. D.M. MISRA, MEMBER(JUDICIAL) HONBLE DR. I.P. LAL, MEMBER(TECHNICAL)

1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the CESTAT(Procedure) Rules, 1982 for publication in any Authorative report or not?

3. Whether Their Lordship wishes to see the fair copy of the Order?

4. Whether Order is to be circulated to the Departmental Authorities?

M/s. Novelty Leather Store Rajesh Kumar Anand Applicant (s)/Appellant (s)

Vs.

Commissioner of Customs(Port), Kolkata Respondent (s)

Appearance:

NONE for the Appellant (s)

Shri S.N.Mitra, AC(AR) for the Respondent (s)

CORAM:

Honble Dr. D.M. Misra, Member(Judicial) Honble Dr. I.P. Lal, Member(Technical)

Date of Hearing:- 20.07.2015 Date of Pronouncement :- 20.07.2015

ORDER NO.FO/A/75383-75384/2015

Per Dr. D.M. Misra.

1. Vide Order No.SO/75391-75392/2015 dated 07.5.2015 the applicant No.1 M/s.Novelty Leather Store was directed to deposit 10% of the differential duty of Rs.31.59 Lakhs within a period of eight weeks and report compliance on 20.7.2015 i.e. today. On that condition the pre-deposit of balance dues adjudged against applicant No.1 and all dues against applicant No.2 was waived and its recovery stayed during the pendency of the appeal. Also it was made clear that failure to deposit the said amount would result in dismissal of the appeal.

2. The ld.AR for the Revenue submits that the applicant had not complied with the said order and the order sent by the Registry on 22.5.2015 was not returned as undelivered by the postal authorities. He submits that since the applicant had not complied with the direction of pre-deposit their appeals are liable for dismissal under section 129E of the Customs Act, 1962.

3. We find force in the contention of the ld.AR for the Revenue. Consequently the appeals are dismissed for non-compliance with section 129E of the Customs Act, 1962. Appeals dismissed.

(Pronounced and dictated in the open court.)

SD/ SD/

(I.P.LAL) (D.M.MISRA) MEMBER(TECHNICAL) MEMBER(JUDICIAL) sm

2 Appeal No.CA-244-245/09