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Customs - Highlights / Catch Notes

Home Highlights May 2024 Year 2024 This

Maintainability of appeal - non-prosecution of the case - matter ...

Customs

May 3, 2024

Maintainability of appeal - non-prosecution of the case - matter adjourned beyond three times - Refund claim - The Tribunal observed that the appellant's repeated failure to appear indicated a lack of seriousness towards the appeal process. Despite the availability of the case schedule on the Tribunal's website, the appellant failed to follow up or make themselves available, thereby delaying the proceedings. - The Tribunal dismissed the appeal for default.

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