Shri Dulal Chowdhury vs Commissioner Of Customs (Preventive), ...

(ARISING OUT OF ORDER-IN-APPEAL NO.15/CUS(A)/GHY/13 DATED 09.09.2013 PASSED BY COMMISSIONER (APPEALS), CUSTOMS & CENTRAL EXCISE, GUWAHATI)

FOR APPROVAL AND SIGNATURE OF

DR. D.M.MISRA, HONBLE JUDICIAL MEMBER

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 authoritative report or not ?

3. Whether His Lordship wishes to see the fair copy : of the Order? 4. Whether Order is to be circulated to the Departmental : Authorities ?

SHRI DULAL CHOWDHURY

 APPELLANT VERSUS

COMMISSIONER OF CUSTOMS (PREVENTIVE), SHILLONG ...RESPONDENT

APPEARANCE:

NONE FOR THE APPELLANT;

SHRI S.N.MITRA, A.R. (ASSTT. COMMR.) FOR THE REVENUE.

CORAM:

DR. D.M.MISRA, HONBLE JUDICIAL MEMBER

Date of Hearing & Decision:20.02.2015

ORDER NO.FO/A/75102/2015

None present for the Appellant. Heard the ld. AR for the Revenue.

2. Ld. AR submits that vide Order No.SO/76934/14 dated 16.12.2014, the Appellant was directed to deposit 10% of the penalty and report compliance on 20.02.2015. He submits that till date, no compliance report has been submitted by the Appellant. Therefore, he submits that since the Appellant has not complied with the direction of predeposit, his Appeal is liable for dismissal in terms of the provisions of Section 129E of the Customs Act, 1962.

3. I find force in the contention of the ld. AR. Since the Appellant has not complied with the direction of predeposit, the Appeal is dismissed for non-compliance with Section 129E of the Customs Act, 1962.

(Dictated and pronounced in the open court.)

SD/-23.02.2015 (D.M.MISRA) JUDICIAL MEMBER

DUTTA/

2 C/A/71274/2013

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