2013 (9) TMI 1020 - SCH - Customs

Delay in filing an appeal - condonation of delay - By impugned order of Allahabad High Court reported in 2013 (6) TMI 183 - ALLAHABAD HIGH COURT, appellant was directed to pay ₹40 lakhs and as there were no sufficient reasons for condoning delay, appeal was dismissed - Supreme court after hearing parties held that as amount has been deposited, order of Tribunal dismissing appeal quashed - Appeal shall be restored to file and Tribunal shall hear appeal in due course.

Summary

The Supreme Court allowed the appeal, quashed the Tribunal's order dismissing the appeal, and restored the appeal for further hearing. The appellant had already deposited the directed amount of Rs. 40 lakhs, leading to the appeal being disposed of as allowed.