2009 (4) TMI 763 - HC - Customs

Appeal to Appellate Tribunal - Application - Pending application to be disposed off before disposal of appeal

Summary

Issues involved:
1. Tribunal's directive to deposit an amount as a condition for hearing the appeal.
2. Petition for modification of the interim order and its dismissal by the Tribunal.
3. Allegation of error of law in dismissing the appeal without considering the modification application.
4. Legal remedy sought by the petitioners before the High Court.

Analysis:

1. The Tribunal had initially directed the petitioners to deposit a specific amount as a condition for hearing the appeal. The appeal was scheduled for hearing on 27th January, 2009, but the required amount had not been deposited by that date, leading to the dismissal of the appeal by the Tribunal.

2. The petitioners had moved an application on 22nd January, 2009, seeking modification of the interim order dated 14-11-2008. However, the Tribunal dismissed the appeal on 27-1-2009 without considering this application, citing non-deposit of the ordered amount as the reason for dismissal.

3. The petitioners contended before the High Court that the Tribunal erred in dismissing the appeal without considering their modification application from 22nd January, 2009. The Respondents argued that the Tribunal had already taken into account the contents of the application in the order dated 14-11-2008, but this was not reflected in the order of dismissal on 27-1-2009.

4. The High Court found merit in the petitioners' argument, stating that the Tribunal should have considered the application for modification filed on 22nd January, 2009, along with the appeal. The failure to do so was deemed an error of law, leading to the setting aside of the impugned order dated 27th January, 2009. The Court directed the Tribunal to reconsider the application, hear the parties, and then proceed to dispose of the appeal according to law.

5. In the final order, the High Court set aside the impugned order, restored the appeal to the Tribunal's file, and instructed the Tribunal to consider the application for modification before proceeding with the appeal. Additionally, the Court directed the Tribunal to dispose of any pending applications within 90 days of the order being brought to the attention of the Revenue's counsel.

This detailed analysis of the judgment highlights the procedural irregularities and legal remedies sought by the petitioners before the High Court in response to the Tribunal's dismissal of their appeal.