2024 (9) TMI 513 - HC - Customs

Rejection of appeal - non-compliance with the conditions imposed under Section 129(e) of Customs Act, 1962 - HELD THAT - The first issue to be addressed is the maintainability of these writ petitions challenging a final order of the CEGAT in the face of an alternate statutory remedy by way of Civil Miscellaneous Appeal under Section 35G of the Central Excise Act. However, we take succour from a decision of this Court in the case of Tiruchitrambalam Projects Ltd. V. CESTAT, Chennai 2016 (7) TMI 472 - MADRAS HIGH COURT where a Division Bench of this Court has held the view that in appropriate cases where the writ petitions are heard by a Division Bench, it is permissible that a writ petition be maintained as against a final order of the CEGAT. The present writ petitions are more along the lines of mercy petitions. No question of law arises for decision and the plea of the petitioners is that they were unable to comply with directions of the CEGAT in time, but may be permitted to comply with the same now. With a view to balancing the interests of the parties, the plea of the petitioners and set aside impugned orders dated 21.05.2003 upon condition that the petitioners remit a sum of Rs. 15 lakhs per appeal within a period of four (4) weeks from date of receipt of a copy of this order. Petition allowed.

Summary

The High Court of Madras allowed the writ petitions challenging the Customs, Excise and Gold (Control) Appellate Tribunal's order rejecting the appeals for non-compliance with conditions. The petitioners were directed to deposit Rs. 15 lakhs per appeal within four weeks for the appeals to be restored and heard. Credit will be granted for any remittances made towards the disputed amounts. The writ petitions were allowed with no costs.