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2015 (10) TMI 2126 - HC - CustomsWaiver of pre-deposit and stay of recovery - Appellant showed willingness to comply with the condition with submission of demand draft - Tribunal found the application hopelessly time barred - Whether Tribunal is justified in dismissing the appeal despite of the fact that thee is no time limit for restoration of appeal? - Held That:- Tribunal could have rendered substantial justice by giving an opportunity to Appellant and appeal could have been restored - Tribunal shall restore and revive the appeal after encashing the DD and if submission of costs quantified at ₹ 25,000/- done within two weeks - Decided conditionally in favour of assessee.
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