2018 (5) TMI 1753 - AT - Customs

Non-representation on behalf of assessee-Appellants - Non-communication of change of address - Held that - It appears that appellant are not serious in pursuing their appeal - it may be mentioned that as per the maxim VIALATIBUS 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 with liberty to come again for recalling this order subject to satisfying the reason for the default, but within the prescribed time.

Summary

The Appellate Tribunal CESTAT KOLKATA dismissed the appeal for default as the assessee-Appellants did not appear, with the possibility of recalling the order within the prescribed time upon providing a valid reason for the default.