Shri Hiren Harkchand Shah vs Commissioner Of Customs (Export), ...
- CitationAppeal No. C/86345 & 86346/13
Ratio decidendi
The rule this decision rests on
The appeals are dismissed for non-compliance with the pre-deposit condition imposed under Section 129E of the Customs Act, 1962, where the appellants, having been directed by stay order to make a pre-deposit and having been granted an extension, failed to report or effect compliance by the final date fixed.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of Order-in-Original No. 41/2012 dated 29.11.2012 passed by the Commissioner of Customs (Export), Nhava Sheva).
For approval and signature:
Honble Shri Anil Choudhary, Member (Judicial) Honble Shri P.S. Pruthi, Member (Technical)
======================================================
1. Whether Press Reporters may be allowed to see : No 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 : Yes CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether their Lordships wish to see the fair copy : Seen of the order?
4. Whether order is to be circulated to the Departmental : Yes authorities?
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Shri Hiren Harkchand Shah Shri Jayesh Harakchand Shah Appellants
Vs.
Commissioner of Customs (Export), Nhava Sheva Respondent
Appearance:
None for Appellants
Shri Ahibaran, Addl. Commissioner (AR) for Respondent
CORAM:
SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) SHRI P.S. PRUTHI, MEMBER (TECHNICAL)
Date of Hearing: 10.03.2015
Date of Decision: 10.03.2015
ORDER NO.
Per: Anil Choudhary
Vide Stay Order No. S/1272-1273/14/CSTB/C-I dated 08.12.2014, the appellants were directed to make a pre-deposit of Rs.25 lakhs each within a period of eight weeks and report compliance on 09.02.2015.
2. When the matter was came for reporting compliance on 09.02.2015, neither anybody appeared for the appellants nor the compliance was reported. In the interest of justice, the time for pre-deposit was extended for three weeks and compliance date was fixed for 10.03.2015.
3. Again, when the matter was called today for ascertaining the compliance, none appeared for the appellants nor any compliance has been reported. Accordingly, the appeals are dismissed for non-compliance with the provisions of Section 129E of the Customs Act, 1962.
(Dictated and pronounced in Court)
(P.S. Pruthi) (Anil Choudhary) Member (Technical) Member (Judicial)
Sinha
1
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