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2016 (2) TMI 56 - HC - CustomsRestoration of appeal - Tribunal dismissed the appeal for non-compliance - amount of duty yet to be determined by the lower authority - Held that:- it is not necessary to deal with and decide any larger controversy - However, after having noted the essential controversy in the appeal and when the assessing authority is yet to re-compute the liability and determine the demand, we deem it appropriate to direct that the Tribunal shall restore the appeal of the Petitioner to its file and decide it in accordance with law and without insisting on a pre-deposit. The condition of pre-deposit is waived in the peculiar facts and circumstances. - Appeal restored.
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