2015 (9) TMI 113 - HC - Customs

Application for waiver of pre-deposit condition Petitioners preferred appeal within period of limitation, however, was negligent in proceedings with appeal and application filed for waiver of pre-deposit Tribunal recorded that in spite of given reasonable opportunity to petitioners, petitioners failed to turn up and dismissed matter Tribunal was intimated about change of address but same was not recorded Since respondent authorities till date did not initiate any proceeding for realisation of customs duty along with interest and penalty imposed by impugned order, Tribunal directed to consider application for waiver of pre-deposit.

Summary

The Calcutta High Court directed the Tribunal to consider the application for waiver of pre-deposit within two weeks. The petitioners were negligent in proceeding with the appeal, leading to its dismissal after multiple adjournments. The Court did not review the merits of the application. The petitioners must pay a cost of Rs. 10,000 to the respondents for the application to be heard.