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2019 (5) TMI 1436 - HC - CustomsMaintainability of revision petition - petition was dismissed on the ground of short payment of the requisite fee - whether the Respondent Revisionary Authority was justified in dismissing the Petitioner s revision petition against the order of the Commissioner of Customs (Appeals) only on the ground of short payment of the requisite fee? HELD THAT - This Court is of the view with the objection not having been pointed out at the time of hearing of the petition on merits, ought not to have led to the petition s dismissal on such technical ground - the impugned order dated 4th September 2018 passed by the Revisionary Authority is set aside. Petition disposed off.
Issues:
Whether the Revisionary Authority was justified in dismissing the Petitioner's revision petition based on a short payment of the requisite fee. Analysis: The Petitioner initially submitted a fee of ?200 with the revision petition, later depositing the remaining ?800 upon being informed of the correct fee amount. The Petitioner claims to have presented his case on merits during a hearing on 16th July 2018 without being notified of any fee shortfall at that time. The Respondent No.1's counsel acknowledges not having evidence of the balance fee deposit but argues that the petition's dismissal on technical grounds was unwarranted. The High Court opines that since the fee discrepancy was not raised during the hearing on the petition's merits, the dismissal solely on this basis was unjust. Consequently, the impugned order by the Revisionary Authority dated 4th September 2018 is overturned. The Court directs the Petitioner to appear before the Revisionary Authority on 1st July 2019 with a demand draft or challan of ?800, without prejudice to the claim of prior payment. The Revisionary Authority is instructed to accept the payment and proceed with hearing the Petitioner, aiming to issue a decision on merits within three months from the payment date. In conclusion, the petition is disposed of in accordance with the Court's directions, emphasizing that the revision petition should not be dismissed solely due to the alleged non-payment of ?800, as the Petitioner has an opportunity to rectify the fee discrepancy and have their case heard on its merits.
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