2014 (10) TMI 555 - AT - Customs

Restoration of appeal - Waiver of pre-deposit - Non appearance of assessee despite of several notices - Held that - Registry regularly issued hearing notice at the address given in the appeal memo. Even the stay order was dispatched at the same address given in the appeal memo. In these circumstances, we find that the conduct of the appellants shows that they are not interested in expeditious disposal of these appeals. During the argument, the appellants undertook to pay an amount of ₹ 50,000 as cost. In view of the undertaking, we direct the appellants to pay a consolidated amount of ₹ 50,000 with the jurisdictional Commissioner of Customs. - ROA allowed subject to cost.

Issues:
1. Restoration of appeals due to non-receipt of hearing notice
2. Dismissal of appeals for non-appearance and non-compliance with tribunal orders
3. Conduct of appellants in expeditious disposal of appeals
4. Imposition of cost as a condition for restoration of appeals
5. Stay applications and payment of cost

Analysis:

Issue 1: Restoration of appeals due to non-receipt of hearing notice
The applicants sought restoration of their appeals, claiming they did not receive the notice of hearing and, therefore, could not appear for the hearing. However, the tribunal found from the records that the appellants had filed the appeals in 2010 along with applications for waiver of pre-deposit of dues. Despite multiple notices and opportunities for compliance, the appellants failed to appear, leading to the dismissal of the appeals on 26.7.12.

Issue 2: Dismissal of appeals for non-appearance and non-compliance with tribunal orders
The tribunal noted that the appellants had not appeared for various scheduled hearings, including for reporting compliance with the tribunal's directives. No evidence was produced regarding compliance with the stay order. Consequently, the appeals were dismissed on 26.7.12 due to the appellants' consistent non-appearance and failure to adhere to the tribunal's orders.

Issue 3: Conduct of appellants in expeditious disposal of appeals
The tribunal observed that despite regular issuance of hearing notices and dispatch of stay orders to the address provided by the appellants, their conduct indicated a lack of interest in the expeditious disposal of the appeals. To address this, the appellants undertook to pay a cost of Rs. 50,000 during the argument. Considering this undertaking, the tribunal directed the appellants to pay the consolidated amount to the jurisdictional Commissioner of Customs for the restoration of the appeals.

Issue 4: Imposition of cost as a condition for restoration of appeals
In light of the appellants' undertaking to pay the specified cost, the tribunal allowed the restoration of the appeals upon the payment of Rs. 50,000. This cost was imposed as a condition for reinstating the appeals and indicated the seriousness with which the tribunal viewed the appellants' conduct in the proceedings.

Issue 5: Stay applications and payment of cost
The tribunal scheduled the stay applications for hearing on 26.8.2014, subject to the appellants' payment of the imposed cost. This decision signified that the appellants' compliance with the cost requirement was essential for further consideration of their stay applications, emphasizing the importance of fulfilling obligations in the legal process.

In conclusion, the judgment highlighted the significance of timely compliance, the consequences of non-appearance, and the imposition of costs as a measure to ensure accountability and procedural adherence in the appeals process.

← Previous Next →