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2015 (1) TMI 982 - HC - CustomsRestoration of appeal - appeal was dismissed for non compliance of pre-deposit order - Benefit of exemption under Notification No.26/2000-Cus. dated 1.3.2000 - Imposition of interest and penalty - Confiscation of goods u/s 111 - Held that:- On facts, as presented by the Tribunal, we find no good reason to modify the order of the Tribunal ordering pre-deposit, as the factual aspect has to be gone into by the Tribunal on merits and the same cannot be agitated before this Court for the purpose of modification of the order of the Tribunal. However, taking note of the plea of Mr.R.Kannan, learned counsel appearing for the appellant, we are inclined to extend the time to make the pre-deposit as ordered by the Tribunal. - The order of the Tribunal dated 05.08.2014 is modified to the effect that the appellant shall make a pre-deposit as ordered by the Tribunal in two equal instalments, first of which shall be deposited on or before 30th January, 2015 and the second instalment shall be deposited on or before 27th February, 2015 - order of the Tribunal dated 19.11.2014 dismissing the appeal for non-compliance of the stay order is set aside and the appeal is restored to the file of the Tribunal subject to the appellant deposits the first instalment within the stipulated period and gives an undertaking to deposit the balance amount within the stipulated period - Appeal disposed of.
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