2009 (1) TMI 580 - AT - Customs

Summary

Issues: Non-compliance with deposit order under Section 129E of the Customs Act.

Analysis:
1. The appellant was directed to deposit Rs. 2.5 Lakhs as a condition for hearing the appeal, with an 8-week deadline from the date of the order.

2. The appellant requested extensions twice, first by four weeks and then by another four weeks, citing difficulties in complying with the deposit order.

3. Despite the extensions granted, only Rs. one lakh was deposited by the appellant after almost 10 months since the initial order, with a new request for a three-week extension without providing any reasons for the delay.

4. The Tribunal noted the lack of compliance, the absence of the appellant during the compliance check, and the filing of an incomplete application for further extension without a valid reason or accompanying fee.

5. Considering the repeated extensions already granted in the interest of justice, the Tribunal dismissed the appeal for non-compliance with the provisions of Section 129E of the Customs Act and previous orders.

This detailed analysis highlights the sequence of events leading to the dismissal of the appeal due to non-compliance with the deposit order under Section 129E of the Customs Act, emphasizing the importance of timely adherence to legal requirements in such cases.