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2015 (2) TMI 913 - AT - CustomsRestoration of appeal - Appeal dismissed for COD clearance - Held that:- Even though in terms of the apex Court order, permission from CoD is not required for pursuing the appeal before the appellate Tribunal, it has been held in a number of judicial pronouncements that the appellant should have filed for clearance from CoD and only in such cases the permission from CoD can be waiver. Inasmuch as the appellant has not filed any application before CoD for pursuing the appeal before this Tribunal, we are unable to permit the appellant to pursue the appellate remedy before this Tribunal. - Restoration denied.
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