2019 (2) TMI 1995 - AT - Customs

Maintainability of appeal - mandatory requirement of pre-deposit has not been complied with - HELD THAT - The Post Office report indicates that the communication dated 08 January 2019 sent by Speed Post on 10 January 2019 was actually served on the appellant on 18 January 2019. The Office had also sent a communication dated 30 January 2019 to the appellant by speed post informing the appellant that the hearing has been fixed for 23 January 2019. This letter has also been served upon the appellant on 07 February 2019. Today neither the Appellant nor his counsel has appeared. It therefore transpires that the appellant is not interested in pursuing the appeal as even the mandatory requirement of pre-deposit has not been complied with - appeal dismissed.

Summary

The appeal was dismissed by the Appellate Tribunal CESTAT NEW DELHI as the appellant did not appear and failed to comply with the mandatory requirement of pre-deposit.