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2019 (11) TMI 573 - HC - CustomsRevival of appeal before CESTAT - Appeal was dismissed for failure to pre-deposit the amounts as directed under Section 129E of the Customs Act, 1962 - changed circumstances - HELD THAT:- This application which is made before us on the basis that the changed circumstances would warrant the setting aside of earlier orders of the Tribunal, dismissing the Petitioner’s appeal, has not been made before the Tribunal. It is only after such an application is made to the Tribunal and it considers the application for restoration of its appeal on account of having paid the entire penalty and the application is disposed of by an order, that the occasion to approach this Court can arise. There is no order of the Tribunal on the changed circumstances asserted by the Petitioner. The Petitioner has chosen to directly to come to this Court without making any application to the Tribunal. This we do not appreciate. If there are changed circumstances, which according to the Petitioner, warrant the earlier order being re-called then the party has to move the Tribunal whose order is sought to be re-called before moving this Court - We are certain that if the Petitioner does move the Court, the Tribunal, on consideration of all facts, would take appropriate decision on such an application. Petition dismissed.
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