2016 (2) TMI 179 - AT - Customs

Restoration of appeal which was dismissed due to failure to deposit the amount as per stay order - appellant filed no application for extension of time, pleading financial distress. The appellant took its own time to predeposit the amount ordered, at its own convenience without any intimation to the Tribunal. - Held that - However with a view to provide the appellant an opportunity to pursue its appeal on merits, we are inclined to restore the appeal but on terms as to costs. Accordingly, on condition that appellant remits costs of ₹ 5000/- (Rupees five thousand only) to the credit of Revenue.

Summary

Issues:
1. Non-compliance with predeposit order leading to dismissal of appeal.
2. Request for recalling the final order due to financial distress and delayed compliance.
3. Consideration of condonation of delay and restoration of the appeal on terms of costs.

Analysis:
1. The judgment addresses the non-compliance with the predeposit order, which resulted in the dismissal of the appeal. The appellant failed to comply with the predeposit directive within the stipulated time frame, leading to the dismissal of the appeal by the Final Order dated 26/08/2013. The predeposit was a condition for the waiver of penalties imposed against the appellant by the impugned Order. The appellant did not file an application for extension of time due to financial distress and deposited the amount at its convenience without informing the Tribunal.

2. The appellant sought to recall the Final Order dated 26/08/2013, citing financial distress as the reason for the delayed compliance. The appellant had deposited a total of &8377; 12,25,295/-, which exceeded the predeposit amount ordered on 29/04/2013, albeit beyond the specified timeline. The request included a plea for condonation of the 423-day delay in compliance and the restoration of the appeal. The Tribunal, considering the appellant's financial situation, decided to restore the appeal on the condition that the appellant remits costs of &8377; 5000/- to the credit of Revenue within two weeks.

3. In light of the circumstances and to provide the appellant with an opportunity to pursue the appeal on its merits, the Tribunal decided to restore the appeal upon the payment of costs. The judgment highlights the importance of complying with court orders and the significance of timely communication in case of financial difficulties. The appellant was given a chance to rectify the non-compliance by fulfilling the specified conditions within the stipulated timeframe. The judgment emphasizes the balance between enforcing compliance and providing opportunities for appeal in challenging situations.