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2019 (7) TMI 584 - AT - CustomsMaintainability of appeal - non-prosecution of he case - jurisdiction of DRI Officers, who issued the Show Cause Notice - HELD THAT - The appeal is dismissed for non-prosecution of the case.
Issues:
1. Failure of the appellant to appear for the final hearing. 2. Recall of the final order based on the High Court's observations. 3. Dismissal of the appeal for non-prosecution. Analysis: 1. The appellant failed to appear for the final hearing despite receiving multiple notices and previous appearances only for seeking adjournments. The appeal pertained to the year 2016 and was allowed by way of remand in a previous order. The jurisdiction of DRI Officers issuing the Show Cause Notice under the Customs Act was a preliminary issue considered by the Tribunal in light of a previous case. The Department approached the High Court, which observed that the questions raised in the appeal were not reflected in the Tribunal's judgment. Consequently, the Tribunal recalled the final order and scheduled the matter for final hearing on merits, but the appellant chose not to pursue it. 2. The High Court's order emphasized that it was not expressing any opinion on the merits of the case and allowed the appellant to challenge the order and the Tribunal's rectification or review. The Tribunal, based on this order, recalled the final order and set a date for final hearing. However, the appellant opted out of pursuing the matter further, leading to the dismissal of the appeal for non-prosecution. The Tribunal cited a case law of the Hon'ble Supreme Court regarding non-prosecution due to the absence of the appellant's counsel. 3. The Tribunal, in line with the Supreme Court's ruling, dismissed the appeal for non-prosecution due to the absence of the appellant's counsel during the final hearing. It was made clear that no application for restoration would be entertained under any circumstances. The judgment was dictated and pronounced in the open court, finalizing the dismissal of the appeal due to non-prosecution.
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