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2015 (8) TMI 144 - HC - CustomsRestoration of appeal - dismissal of appeal for non compliance with pre deposit order - Cancellation of EPCG authorisation - Imposition of penalty under section 9(4) and 11(2) - Held that:- during personal hearing, the appellant-petitioner's representative has not informed the Appellate Authority about the correct factual position. The files may have been despatched from Delhi to Mumbai and surely the records must be containing a proof or a document such as the acknowledgement copy, which is at page 82. In the face of the stay application, the petitioner could not have been visited with the extreme consequences of a dismissal of the appeal without adjudication on merits. That could have been done provided any conditional order was made on the stay application. The stay application having not been taken up but kept as it is, the dismissal of the appeal has caused serious prejudice and we agree with the petitioner's counsel to that extent - petitioner to deposit a sum of ₹ 2 lakhs in the office of the Additional Director General of Foreign Trade and the amount should be deposited within a period of four weeks - Decided conditionally in favour of assessee.
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