2017 (12) TMI 1559 - AT - Customs

Maintainability of appeal - Neither anybody appeared on behalf of the assessee-Appellants nor any adjournment application is filed - Held that - It may be mentioned that as per the maxim VIAILATIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT, law helps those who are vigilant and not those who go to sleep - the appeal is dismissed for default.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal for default as nobody appeared on behalf of the assessee-Appellants. The Respondent-Revenue was represented by Sh. R.K. Manjhi, DR.