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2016 (9) TMI 271 - AT - CustomsRestoration of appeal – non-appearance of both parties at the time of passing of order - Valuation – import of second hand machinery – upward revision of value accepted by assesse – Held that:- Tribunal has the powers to recall an ex-parte dismissal of appeal on merits and infact such orders should be recalled when there was sufficient cause for absence of a party. The Hon'ble Court further observed that ends of justice requires when the party is unable to appear for any fault of his own, the ex-parte order against him should be set aside. Their exists sufficient cause for the advocate not to cause appearance before the Tribunal at the time when appeals were taken up for disposal. The late arrival of the advocate on account of delayed train is not a fault attributable to him - restoration of appeal allowed.
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