2017 (12) TMI 1542 - AT - Customs

Principles of natural justice - In spite of notice, neither anybody appeared for the Appellants nor there is any adjournment application on record - Held that - It may be mentioned that Anti-Dumping Bench is a not a regular Bench, but it is a especially constituted Bench to decide the case. From the record, it appears that the notice was served in the month of November. Hence, it appears that the assessee-Appellants are not interested to pursue the matter. As per the maxim VIAILATIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT, law helps those who are vigilant and not those who go to sleep. Appeal dismissed for default.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal for default as the Appellants did not appear despite notice. The appeal was dismissed in a specially constituted Anti-Dumping Bench. The appeal was dismissed citing the maxim "VIAILATIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT."