2014 (9) TMI 994 - AT - Customs

Restoration of appeal - Held that - appellant has filed a restoration application now which was received by the Registry on 30-7-2014 on the ground that they have now complied with the directions of pre-deposit and therefore the appeal be restored. Even though the statute does not lay down any time-limit for restoration of appeal the consistent stand taken by this Tribunal affirmed by the Hon ble Bombay High Court is that the restoration application has to be filed within three months from the date of dismissal of the appeal. - Restoration denied.

Summary

The appellant's restoration application was dismissed as time-barred because it was not filed within three months from the date of dismissal of the appeal.