TMI Blog2015 (12) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Registrar of the Tribunal was directed to report to the bench on 7.2.2012. However, on 7.2.2012 itself, the appeal was dismissed on the failure of the appellant to make the deposit. It is stated in the appeal before this Court that the bank guarantee furnished by the appellant at the time of clearance of the consignment was in existence at the relevant time. This Court extended the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is taken up for final hearing. 2. The appellant is a Government of Kerala undertaking, engaged in the manufacture and export of Floor Matting. A licence was issued to the appellant to import machinery at a concessional rate of duty on condition that the appellant shall export mattings worth US$ 1554810 within a period of five years. The appellant failed to achieve that target. Extension of time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed Annexure-E order dated 24.11.2011 directing the appellant to make a deposit of 5,00,000/- within six weeks. Annexure-E order was challenged by the appellant in Customs Appeal No.4/2012 before this Court, which was disposed of as per Annexure-F judgment dated 10th February, 2012, by which this Court granted two months' time to the appellant to make pre-deposit of 5,00,000/-. It is stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e export obligation was discharged by the appellant. It is also indicated in Annexure-E order that the appellant was earnestly pursuing the matter with the DGFT (Director General of Foreign Trade) for extension of the period for attaining target. It is true that the Assistant Registrar of the Tribunal was directed to report to the bench on 7.2.2012. However, on 7.2.2012 itself, the appeal was dism ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Commissioner of Customs was represented by the Standing Counsel. He did not make a submission before this Court. So, a substantial question of law arises as to how the judgment of this Court should be implemented and whether for that purpose, it is necessary to set aside the order passed by the Tribunal. In the larger interest of justice, we set aside Annexure-G order passed by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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