Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + AT Customs - 1989 (5) TMI AT This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

1989 (5) TMI 238 - AT - Customs

Issues:
Prayer for dispensing with pre-deposit of duty amount and penalty, non-compliance with order for deposit, extension of time application, restoration of appeal, recalling of order, deposit of specified amounts, compliance reporting, stay order conditions.

Analysis:
The applicants had requested to waive the pre-deposit of duty amount and penalty, but the Bench had ordered a partial deposit. However, the applicants failed to comply with the deposit terms and sought an extension of time, which was granted. Subsequently, the appeal was dismissed for non-compliance with Section 129E of the Customs Act. The applicants then filed a fresh application for restoration of the appeal, supported by an affidavit. The learned Advocate assured the deposit of Rs. 19 lakhs and any additional amount as ordered. The respondents argued that non-compliance resulted in the automatic vacation of the stay order, requiring full deposit as per Section 129E. The Bench considered the circumstances and decided to recall the earlier order dated 10-2-1989, allowing the restoration of the appeal.

The Bench clarified that the present application for restoration should be treated as an application for recalling the order, which was accepted by both parties. Referring to a judgment of the Hon'ble Gujarat High Court, the Bench recognized its power to recall the earlier order. Consequently, the Bench found sufficient grounds to recall the order dated 10-2-1989. Regarding the deposit, the Bench ordered the applicants to deposit Rs. 19 lakhs by a specified date and an additional Rs. six lakhs by another deadline. The applicants were instructed to report compliance to the Registry for both payments. Failure to comply would result in the automatic vacation of the stay order and potential dismissal of the appeal for non-compliance with Section 129E. The appeal was scheduled for mention on a later date, and the Revenue Authorities were prohibited from pursuing recovery proceedings during the appeal's pendency.

 

 

 

 

Quick Updates:Latest Updates