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2018 (3) TMI 1397 - HC - CustomsMaintainability of appeal - non-compliance with pre-deposit - Section 129 E of the Customs Act, 1962 - Whether the Appellate Tribunal was justified in dismissing the Appeal without examining the merits under Section 129E of the Act in view of the Order dated 16.11.2015 of this Hon'ble High Court granting unconditional waiver of the requirement of pre-deposit in case of other importers? Held that: - Sub-section (1) of Section 129B states that the parties be given an opportunity of being heard, but, the jurisdiction vesting in the Tribunal is an appellate jurisdiction. It enables it to pass such orders as it think fit, but, particularly confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority who passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary. The various Sub-sections of Section 129B would denote that the Tribunal can postpone or adjourn the hearing so as to accommodate party who seeks a personal hearing but, in no case, the Tribunal is empowered to dispose of the appeal without adjudication on merits merely because there is no compliance reported by the assessee with the terms and conditions imposed on it when the Tribunal considered a stay application or passed its order thereon. Thus, the Tribunal was not justified in dismissing the appeal - The Tribunal shall now adjudicate the Appeal on merits in accordance with law and as expeditiously as possible. Petition disposed off.
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