2013 (2) TMI 286 - AT - Customs

Waiver of Pre deposit - Held that - As the assessee has not been able to pre-deposit the asked amount appeal dismissed for non-compliance with Section 129E of the Customs Act. The appeals filed by the Directors of the company will be heard on merits in due course.

Summary

Issues: Non-compliance with pre-deposit order, challenge against pre-deposit direction, dismissal of writ petition, dismissal of appeal for non-compliance with Customs Act.

Analysis:
1. The Appellate Tribunal directed M/s Safe Exports Pvt. Ltd. to pre-deposit Rs. 60,00,000 within six weeks and report compliance. The company failed to comply with this direction, and the Assistant Registrar confirmed the non-compliance. The company cited an interim stay order from the Kerala High Court, but the writ petition and appeal were dismissed. As a result, the challenge against the pre-deposit order failed, and the company did not pre-deposit the required amount.

2. The learned counsel for the appellants admitted the inability to pre-deposit the amount and had no instructions on whether they would be able to do so in the future. Consequently, the appeal (No. C/2499/2011) was dismissed for non-compliance with Section 129E of the Customs Act. However, the appeals filed by the Directors of the company were not dismissed and would be heard on merits at a later date.

This judgment highlights the importance of complying with tribunal orders, the consequences of non-compliance with legal directives, and the significance of following procedural requirements under the Customs Act. The dismissal of the appeal due to non-compliance serves as a cautionary tale for parties involved in legal proceedings, emphasizing the need to adhere to court orders and statutory provisions to avoid adverse outcomes.