2003 (8) TMI 61 - HC - Customs

Summary

Issues involved: Challenge to the dismissal of an appeal u/s Customs and Central Excise Act based on non-compliance with Section 129E of the Customs Act.

Summary:
1. The petitioner appealed a decision by authorities but failed to comply with the Tribunal's order to deposit specified amounts within given time frames, leading to dismissal of the appeal.

2. The petitioner argued that the Tribunal should have considered financial hardship before directing the deposit, and non-compliance should not result in automatic dismissal of the appeal, citing relevant case laws.

3. The respondent contended that the petitioner had ample opportunities to comply and the appeal dismissal was justified.

4. The Court noted the petitioner's right to a fair hearing and emphasized that dismissal should not be mechanical, even if the deposit directive was not followed. Financial hardship should be considered in such cases.

5. Ultimately, the Court allowed the petition, quashed the Tribunal's order, and directed a reconsideration of the matter in accordance with the law for a merit-based decision.

6. The petition was disposed of with the above directions.