9911796707
TMI Blog2023 (2) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... missal upon failure to comply with the pre-requisite in section 129 E of Customs Act, 1962, as prevailing then, mandating deposit of the disputed amount before the appeal could be taken up for disposal save for that, and to the extent, allowed by the Tribunal on application for waiver of pre-deposit filed separately but along with appeal under section 129A of Customs Act, 1962. It was the rejection of such application of the appellant with consequent default, despite adequate notice, in complying with attendant obligation to deposit the penalty in full that led to dismissal of the appeal without considering merits therein which, carried to the Hon'ble High Court [customs appeal no. 15 of 2017] in appeal, culminated in order dated 3rd August ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... response on the part of an appellate institution. 4. Thus, the Hon'ble High Court, also noticing that the impugned order had been set aside by order dated 18th February 2020 [final order no. A/20218-20219/2020] of the Tribunal on plea of two other appellants affected by the same proceedings, observed that '4. Advocate Dona Mary argues that the Tribunal fell in a serious error of law in passing the orders dated 30.04.2015, 13.07.2015 and 06.01.2017. The illegality pointed out in the exercise of jurisdiction by the Tribunal is that on 30.04.2015, assuming without admitting that the counsel appearing for the appellant was absent when the stay petition was called before the Tribunal, the Tribunal ought to have dismissed the stay application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .01.2017 can be set aside.' before going on to direct that '6.4 The consequence of the above deliberation is that orders dated 13.07.2015 and 06.01.2017 are set aside. Application filed as C/ROM/21353 for review recall is allowed. The result thereof is that the appeal pending as Appeal No.C/27184/2013-DB is restored to the file of CESTAT. The CESTAT considers and disposes of Appeal No.C/27184/2013-DB as expeditiously as possible, preferable within three months from the date of receipt of the instant order.' without the option of determining the application for waiver of qualifying deposit prescribed in section 129E of Customs Act, 1962. 5. The appellant, a steamer agent, was also included in the proceedings initiated against M/s ASEAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoking of section 112 of Customs Act, 1962 against the appellant had been effaced by decision [final order no. A/20218-20219/2020 dated 18th February 2020] of the Tribunal allowing the appeals of M/s ASEAN Cableship Pte Ltd [customs appeal no. 27102 of 2013] and of the master of CS ASEAN EXPLORER [customs appeal no. 27115 of 2013] impugning the same adjudication order. 7. According to Learned Authorised Representative, the appellant herein, as steamer agent, was vicariously obligated by section 148 of Customs Act, 1962 to comply with prescriptions in chapter VI of Customs Act, 1962 and the appellant had been derelict in discharging the responsibilities that devolved on vessels operating as 'coastal run' insofar as 'stores' and 'bunkers' a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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