TMI Blog2017 (9) TMI 1457X X X X Extracts X X X X X X X X Extracts X X X X ..... DRI officer not being a ‘proper officer’ under the Customs Act 1962 - Held that: - the Court is of the view that the CESTAT had to decide the issue on merits - the Court finds that the CESTAT was not justified in rejecting the application filed by the Appellant-Assessee - appeal restored - decided in favor of applicant. - CUSAA 5/2017 & CM 5089/2017 - - - Dated:- 22-9-2017 - S. MURALIDHAR PRA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on 23rd May, 2016 when again the counsel for the Assessee did not attend the hearing and the application was dismissed. 3. Although the CESTAT has observed that the Assessee has not been vigilant in pursuing its remedies, the learned counsel for the Assessee states that the notice from the Registry of the CESTAT notifying the listing of the restoration application was received by the Assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion was rendered on 3rd May, 2016, prior to the impugned order of the CESTAT dismissing the Assessee s restoration application. 6. Learned counsel for the Respondent points out that against the said decision in Mangli Impex Limited v. Union of India (supra), the Respodnent filed a Special Leave Petition in which leave has been granted and the said judgment has been stayed. Nevertheless, the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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