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2023 (5) TMI 774 - AT - CustomsMaintainability of appeal - non-prosecution of the case - Rule 20 of the CESTAT (Procedure) Rules, 1982 - HELD THAT:- Hon’ble Apex Court has in case of ISHWARLAL MALI RATHOD VERSUS GOPAL AND ORS. [2021 (9) TMI 1301 - SUPREME COURT] held that considering the fact that in the present case ten times adjournments were given between 2015 to 2019 and twice the orders were passed granting time for cross examination as a last chance and that too at one point of time even a cost was also imposed and even thereafter also when lastly the High Court passed an order with extending the time it was specifically mentioned that no further time shall be extended and/or granted still the petitioner – defendant never availed of the liberty and the grace shown. In fact it can be said that the petitioner – defendant misused the liberty and the grace shown by the court. It is reported that as such now even the main suit has been disposed of. The appeal is dismissed for default and non-prosecution in terms of Rule 20 of CESTAT (Procedure) Rules, 1982.
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