2016 (10) TMI 818 - HC - Customs

Restoration of appeal - dismissal of CHA appeal on merit behind the back of the said Custom House Agent by an order dated 9th December, 2015 - Held that - In case the appellant is not present, the appeal could have been dismissed for default. But the appeal could not have been dismissed on merit - appeal restored - matter shall now be heard out by the learned Tribunal on merit - appeal disposed off.

Summary

The High Court of Calcutta set aside an order imposing a penalty on a Custom House Agent for evasion of duty due to mis-declaration and wrong classification of goods. The Court ruled that the appeal could not have been dismissed on merit in the absence of the appellant, and the matter will now be heard on merit by the Tribunal.