2004 (4) TMI 333 - AT - Customs

Summary

Issues:
1. Request for adjournment due to counsel's unavailability.
2. Consideration of the request for adjournment.
3. Conditions imposed for granting adjournment.
4. Consequences of non-compliance with the conditions.

Analysis:
The judgment by the Appellate Tribunal CESTAT, Chennai, involved a request for adjournment due to the unavailability of a counsel. The appellant's junior counsel sought an adjournment as the senior counsel was occupied with election work. However, the tribunal noted that there was no formal application for adjournment from the concerned appellants or their counsel. It was highlighted that the appellants' counsel had previously insisted on early hearings, and the stakes involved in the cases were substantial, with large amounts of duty at issue. The tribunal also mentioned that a jurisdictional issue had been raised and dealt with previously. Despite the request for adjournment, the tribunal decided that the hearing should proceed as scheduled due to the significant amounts involved and the previous insistence on immediate hearings by the appellants' counsel.

Regarding the consideration of the request for adjournment, the tribunal emphasized that granting an adjournment unconditionally would provide undue advantage to the appellants and prejudice the revenue. However, the tribunal acknowledged the counsel's inconvenience and decided to grant an adjournment under specific conditions. The conditions imposed required the deposit of substantial amounts towards the demand of duty and penalty within a month to ensure compliance with the Customs Act. The appeals were adjourned to a specified date, with a clear directive that non-compliance with the conditions would lead to dismissal of the appeals and enforcement of the demand and penalty amounts by the revenue.

In conclusion, the judgment outlined the consequences of non-compliance with the conditions set for granting the adjournment. It was explicitly stated that failure to fulfill the deposit requirements would result in the dismissal of the appeals for non-compliance with the Customs Act. The tribunal emphasized that there would be no further adjournments granted in the case and directed the registry to prioritize the case for the next hearing date. The decision underscored the importance of compliance with the imposed conditions to ensure the fair and efficient resolution of the legal proceedings.