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2015 (10) TMI 272 - AT - CustomsNon-fulfilment of pre-deposit condition Non-compliance of High Court s order Vide tribunal s order appellant was directed to pre-deposit amount within period of 4 weeks Appellants appeal before High Court was dismissed however extended time for compliance on 24.8.2015 It was submitted that as High Court dismissed their CMA and upheld Tribunal order therefore Tribunal order got merged with High Court order Held that - In view of High Court s order, Tribunal order got merged with High Court order and appellant failed to comply High Court order After High Court s order, sufficient time was given to appellant for compliance and appellant failed to comply with orders of High Court Since appellants have not complied predeposit ordered, appeal is dismissed for non-compliance of High Court s order Decided against appellant.
Issues: Compliance with predeposit order, appeal against Tribunal order, non-compliance with High Court order, penalty imposition under Customs Act.
Compliance with Predeposit Order: The appellant was directed to predeposit Rs. 25 lakhs within 4 weeks, which was later extended. The appellant informed orally about filing a Special Leave Petition (SLP) against the High Court's order but failed to comply with the High Court's order. The Tribunal had ordered the predeposit against a total penalty imposed by the adjudicating authority. Appeal Against Tribunal Order: The High Court dismissed the Civil Miscellaneous Appeal (CMA) filed by the appellant against the Tribunal's order, upholding the Tribunal's decision. The High Court's order stated the details of the show cause notice issued to the appellant regarding the imported goods and the penalties imposed under the Customs Act. The High Court found no justification to modify the Tribunal's order due to the evidence of the appellant's involvement in the fraudulent import. Non-Compliance with High Court Order: The Tribunal found that its order merged with the High Court order after the High Court upheld the Tribunal's decision. Despite sufficient time given for compliance, the appellant failed to adhere to the High Court's order. The mention of filing an SLP against the High Court's order was not accepted as there was no stay against the High Court order. The appellant's non-compliance with the predeposit ordered by the High Court led to the dismissal of the appeal. Penalty Imposition under Customs Act: The show cause notice issued to the appellant included demands for customs duty, penalty under Section 114A, and confiscation of goods under Section 111(o) of the Customs Act. The High Court upheld the penalties imposed on the appellant, citing evidence of their involvement in the fraudulent import and lack of justification to modify the Tribunal's order. The appellant's failure to provide supporting material for financial hardship further weakened their case. In conclusion, the Tribunal dismissed the appeal due to the appellant's non-compliance with the High Court's order, which upheld the penalties imposed under the Customs Act for the fraudulent import of goods. The detailed analysis of the show cause notice, the Tribunal's order, and the High Court's decision highlighted the appellant's involvement and lack of justification for modifying the penalties.
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