Shri Nand Kishore Sharma vs Commissioner Of Customs (Export), ...

Customs Excise and Service Tax Appellate Tribunal6 May 2015

CitationAppeal No. C/90118/2014-Mum

Ratio decidendi

The rule this decision rests on

The appeal is dismissed as not maintainable because the appellant has not made the mandatory pre-deposit of 7.5% of the disputed Customs duty, and the time granted to comply with that requirement expired without compliance.

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

Judgment

As delivered

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNALWEST ZONAL BENCH AT MUMBAICOURT NO.Appeal No. C/90118/2014-Mum

(Arising out of Order-in-Original No. 03/2014-15 dated 18.6.2014passed by the Commissioner of Customs (Export), Nhava Sheva)

For approval and signature:

Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. P.S.Pruthi, Member (Technical)

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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 : No 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 Nand Kishore Sharma :

Appellant

Commissioner of Customs (Export), Nhava Sheva :

Respondent

Appearance

None for Appellant

Shri M.K. Mall, Assistant Commissioner (A.R) for respondent

CORAM:

Mr. M.V. Ravindran, Member (Judicial) Mr. P.S.Pruthi, Member (Technical)

Date of hearing : 06/05/2015 Date of decision : 06/05/2015

ORDER NO.

Per : M.V. Ravindran

When this matter was called out, none appeared for the appellant nor there is any request for adjournment. We find that Registry has issued a defect memo indicating that appellant has not paid the mandated payment of 7.5% of the Customs duty to hear and dispose the appeal. We find it so. Appellant was granted 8 weeks time on 23/2/2015 to make compliance, which remains un complied. We have no other option but to dismiss the appeal as not maintainable. Appeal dismissed.

(Pronounced in court)

(P.S.Pruthi) Member (Technical)

(M.V. Ravindran) Member (Judicial)

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