2018 (3) TMI 460 - SC - Customs

Pre-deposit - the amount that was required to be deposited by the appellant before the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai for non compliance of which the appeal filed by the appellant has been dismissed by the learned Tribunal by order dated 06.04.2015, which dismissal has been affirmed by the High Court in further appeal by order dated 07.08.2017 - the decision in the case of M/s. KCF Impex Pvt. Ltd. Versus The Commissioner of Customs (Import) 2018 (3) TMI 439 - BOMBAY HIGH COURT referred - Held that - Having regard to the deposit made, we set aside the orders of the High Court and the learned Tribunal dismissing the appeal(s) and restore the appeal filed by the appellant before the learned Tribunal - appeal restored.

Summary

Issues: Dismissal of appeal for non-compliance with deposit requirement, restoration of appeal, transmission of deposited amount to the Tribunal.

In this judgment by the Supreme Court of India, the appellant had deposited a sum of ?1,00,00,000 as required before the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. The appellant's appeal had been dismissed by the Tribunal for non-compliance with the deposit, a decision upheld by the High Court. The Supreme Court, considering the deposit made, set aside the orders of the High Court and the Tribunal, and restored the appeal for the Tribunal to hear on merits. The Court decided that no prejudice would be caused to the Revenue if the appeal was disposed of at the notice stage, and accordingly ordered the same. The amount deposited by the appellant was to be transmitted by the Registry of the Supreme Court to the Registrar of the Tribunal in Mumbai for further proceedings. The judgment highlights the importance of complying with deposit requirements in appellate proceedings before administrative tribunals and the subsequent restoration of appeal by the higher court upon such compliance.