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2010 (7) TMI 143 - HC - CustomsNon appearance – appeal dismissed by the tribunal – restoration of appeal – Held that: - In the application for restoration moved by the appellant does not deny that the appellant knew about the date of hearing, i.e., 28.10.2009. No valid reason at all is given for non-appearance. - appellant came to know that the appeal is dismissed for non-appearance on 28.10.2009, no immediate steps were taken by filing the application for restoration. Instead, the appellant waited till December, 2009 to file the application which was also got listed only in February 2010. This also gives an impression that the appellant was waiting for change of Roster/Bench and got the application listed only in February 2010 because of this reason. - the appellant is a Chartered Accountant and the allegation against him is that he had held that M/s Himgiri Overseas and M/s Deepshikha Overseas in making a false claim for duty drawback - The entire case based on the facts that no substantial question of law arises. - The proceedings are nothing but misuse of process of law.
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