2022 (8) TMI 1119 - AT - Customs

Maintainability of appeal - non-prosecution of the case - HELD THAT - The appeal before the Commissioner (Appeals) was not disposed of and even before the actual disposal of the appeal, appellant has preferred this appeal before the Tribunal. In view of the fact that the appeal has not been finally disposed of by the Commissioner (Appeals), this appeal is premature and can be dismissed on merits itself. This appeal is dismissed not only for non-prosecution under Rule 20 of CESTAT (Procedure) Rules, 1982 but also on merits

Summary

Issues:
1. Dismissal of appeal due to non-appearance of the Appellant despite multiple notices.
2. Observations on repeated adjournments and delay in access to justice.
3. Premature appeal filed before the Tribunal before the final disposal of the appeal before the Commissioner (Appeals).

Issue 1: Dismissal of Appeal
The Appellant failed to appear despite multiple notices issued by the Tribunal. The Bench adjourned the matter several times to provide the Appellant with opportunities to appear. The Registry issued notices as per the directives of Public Notice No.3/2019 and a subsequent Circular dated 19.04.2022. Despite sufficient notice, the Appellant did not comply with the directions given on 30.07.2021, leading to the dismissal of the appeal under Rule 20 of CESTAT (Procedure) Rules, 1982.

Issue 2: Observations on Repeated Adjournments and Delay in Justice
The judgment referenced a Supreme Court case condemning the practice of repeated adjournments, highlighting the adverse impact on access to justice. The Court emphasized the importance of timely justice delivery to maintain trust in the legal system. The judgment underscored the need for courts to avoid granting adjournments routinely and mechanically, urging a shift from an adjournment culture to ensure efficient justice dispensation and uphold the rule of law.

Issue 3: Premature Appeal
The appeal before the Tribunal was found to be premature as the appeal filed before the Commissioner (Appeals) had not been finally disposed of. The Tribunal noted that the appeal could be dismissed on merits due to its premature nature, indicating that the Appellant had filed the appeal before the Tribunal before the completion of proceedings before the Commissioner (Appeals).

In conclusion, the judgment detailed the dismissal of the appeal due to the Appellant's non-appearance, highlighted the Supreme Court's stance on repeated adjournments, and addressed the premature nature of the appeal before the Tribunal. The decision was based on procedural rules and considerations of timely justice delivery.