Shri Jaswinder Singh vs Commissioner Of Customs, Siliguri

Customs Excise and Service Tax Appellate Tribunal2 February 2015

CitationAppeal No.Cus.Ap. 71015/13

Ratio decidendi

The rule this decision rests on

The appeal was dismissed for non-compliance with a direction to pre-deposit the amount required, and the Tribunal rests this on the proposition that, where an appellant fails to comply with the pre-deposit requirement under Section 129E of the Customs Act, 1962, the appeal is liable to be dismissed on that ground.

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

Judgment

As delivered

IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATETRIBUNAL, KOLKATAEASTERN ZONAL BENCH: KOLKATA

Appeal No.Cus.Ap. 71015/13 (Arising out of Order-in-Original No.01/COMM/CUS/SLG/13-14 dated 24.03.2013 passed by the Commissioner of Customs, Central Excise & Service Tax, Siliguri.)

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?

Shri Jaswinder Singh Applicant (s)/Appellant (s) Vs.

Commissioner of Customs, Siliguri Respondent (s)

Appearance:

NONE for the Appellant (s) Shri A.K.Biswas, Supdt.(A.R.) for the Respondent (s)

CORAM:

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

Date of Hearing:- 02.02.2015 Date of Pronouncement :- 02.02.2015

ORDER NO.FO/A/75033/2015

Per Dr. D.M. Misra.

1. Vide Order dated 29.10.2014, the Applicant was directed to deposit Rs.1.00 Lakh and report compliance on 30.12.2014. The said direction was made on the basis of the offer to deposit was made by the Ld.Advocate for the Applicant. The matter was listed on 01.01.2015, none appered. Accordingly adjourned to 02.02.2015. Today also none appeared on behalf of the Applicant, nor any compliance report has been submitted.

2. The Ld.A.R. for the Revenue submitted that since the Applicant has not complied with the direction of pre-deposit their Appeal is liable for dismissal under Section 129E of Customs Act, 1962.

3. We find force in the argument of the Ld.A.R. for the Revenue. Consequently the Appeal is dismissed for non-compliance with the provisions of Section 129E of the Customs Act, 1962. Appeal dismissed.

(Pronounced and dictated in the open court.)

SD/ SD/

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

2 Appeal No. Cus.Ap.71015/13

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