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2018 (2) TMI 658 - AT - CustomsRestoration of appeal - case of appellant is that there is no deliberate default on their part and accordingly the ex-parte order may be recalled and the appeal be restored - Held that - the appellant was diligently pursuing the appeal and it was only due to difficulty beyond their control, they could not appear on 22.5.2017 - the order dated 22.5.2017 recalled and appeal restored to its original number - application for ROA allowed.
Issues:
Application for restoration of appeal due to non-appearance before the Tribunal. Analysis: The appellant filed a miscellaneous application seeking restoration of their appeal, registered as ROM, which was directed to be corrected as ROA by the Tribunal. The application was supported by an affidavit of the CEO of the appellant company, stating that they had diligently pursued the appeal, but due to circumstances beyond their control, they could not appear on the scheduled dates. Specifically, on 22.5.2017, the person designated to appear was unwell, leading to non-appearance before the Tribunal. The appellant argued that there was no deliberate default on their part, and the ex-parte order should be recalled to restore the appeal. During the hearing, the learned Assistant Commissioner (AR) opposed the application. However, considering the facts and circumstances presented, the Tribunal found that the appellant had indeed been diligently pursuing the appeal. It was noted that the non-appearance on 22.5.2017 was due to reasons beyond their control. In the interest of justice, the Tribunal decided to recall the order dated 22.5.2017 and restore the appeal to its original number. Additionally, a final date of hearing was fixed for 26.2.2018. In conclusion, the Tribunal granted the application for restoration of the appeal, acknowledging the appellant's efforts in pursuing the matter and recognizing the genuine reasons for non-appearance on the specified date. The decision to recall the ex-parte order and restore the appeal demonstrates the Tribunal's commitment to ensuring a fair hearing and upholding the principles of natural justice.
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