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2015 (12) TMI 928 - HC - CustomsRestoration of appeal - Waiver of pre deposit - Import of machinery at a concessional rate of duty - appellant failed to achieve that target. Extension of time was sought by the appellant and the target period was extended up to 19.1.2007 - Levy of penalty - Held that:- Assistant Registrar of the Tribunal was directed to report to the bench on 7.2.2012. However, on 7.2.2012 itself, the appeal was dismissed on the failure of the appellant to make the deposit. It is stated in the appeal before this Court that the bank guarantee furnished by the appellant at the time of clearance of the consignment was in existence at the relevant time. This Court extended the time for pre-deposit by another two months as per the judgment dated 10.2.2012. A situation has arisen now that the judgment passed by this Court cannot be implemented, since, by that time, the tribunal has dismissed the appeal filed by the appellant - it is only just and proper to grant an opportunity to the appellant to pursue the appeal on merits and allow them to make pre- deposit - Decided in favour of assessee.
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