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2022 (10) TMI 748

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..... avail. Such a contumacious conduct of the appellant cannot be tolerated. In the facts of the instant case we have left with no other option but to dismiss the Appeal filed by the Appellant for non-compliance of the order of this Tribunal as affirmed by the Hon ble Supreme Court - Appeal dismissed. - Customs Misc Appln. No. 60356 of 2021 & 60036 of 2022 in Customs Appeal No. 658 of2010 - FINAL ORDER NO. 60136/2022 - Dated:- 12-10-2022 - MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) AND MR. AJAY SHARMA, MEMBER (JUDICIAL) None for the Appellant Mr. Rajeev Gupta, Pr. Commissioner Shri SourabhGoel, Spl. Counsel, AR for the Respondent ORDER None for the Appellant. This appeal has been filed by Appellant challenging the Order- .....

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..... rder dated 30.01.2013 with liberty to the appellant to avail the remedy of appeal against the order of the Tribunal. 4. Thereafter the Appellant filed Appeal against the order of pre-deposit before the Hon ble High Court vide CUSAP No.1 of 2013 (O M) which was also dismissed by the Hon ble High Court vide order dated 29.5.2013 with the observation that the precondition of deposit of Rs.50 lacs calls for no interference by the Hon ble High Court. The said order of the Hon ble High Court is as under:- CUSAP Nos.1 and 2 of 2013 (O M) This order shall dispose of two appeals bearing CUSAP Nos. 1 and 2 of 2013 as similar questions of law and facts are involved in the same. For brevity, the facts are being extracted from CUSAP No. 1 .....

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..... the pre-condition of deposit of Rs. 50 lacs, calls for no interference by this Court. For the reasons afore-stated, both the appeals stand dismissed. ( SURYA KANT ) JUDGE ( R.P. NAGRATH ) JUDGE 5. Against the aforesaid order of the Hon ble High Court, the Appellant filed Petition for Special Leave to Appeal before the Hon ble Supreme Court being S.L.P. (C) No. 29182-29183 of 2013 and the same was also dismissed by the Hon ble Supreme Court vide order dated 27.9.2013 but while dismissing the SLP, the Hon ble Supreme Court extended the time to deposit the amount of Rs.50 lacs upto 31.10.2013. The said order of the Hon ble Supreme Court is also extracted hereunder for ready reference:- ITEM NO.27 COURT .....

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..... We deplore this conduct of the appellant. Firstly Hon ble High Court and thereafter Hon ble Supreme Court have confirmed the order of this Tribunal regarding the pre-deposit of amount of Rs.50 lacs but despite that since last 11 years the appellant deliberately did not deposit the amount. 7. When a person has no respect for the order of the highest Court of the land then what to talk of the Tribunal. Such persons don t deserve any leniency. The intentions of the appellant were very clear since the very first day when this Tribunal has passed the order of pre-deposit on 03.06.2011. He made so many unsuccessful attempts not to comply with the order of pre-deposit and went upto Hon ble Supreme Court and when the Hon ble Supreme Court was n .....

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