2024 (9) TMI 1039 - AT - Customs

Application for restoration of appeal - penalty u/s 114A of the Customs Act, 1962 - HELD THAT - The appeal was filed in 2012 with an application for waiver of pre-deposit and an application for early hearing. The pre-deposit was waived by Order dated 11.03.2013 and the application for early hearing was dismissed by order dated 27.01.2014. The appeal was disposed of along with several other appeals by way of remand by order dated 06.07.2017. The appellant filed a miscellaneous application seeking restoration of the appeal and when that application was listed on 22.03.2024, Shri Richik Harikant, advocate appeared on behalf of the appellant and the miscellaneous order was passed on the same day in the court restoring the appeal subject to payment of the cost of Rs. 50,000/-. It was specified that it was the only opportunity to the appellant and it was directed that the appeal be listed to be heard on merits on 24 June 2024. The appellant did not pay the cost. Instead, it filed this miscellaneous application. There are no reason to modify the condition of payment of cost of Rs.50,000/- for getting the impugned appeal restored - petition disposed off.

Summary

Issues:
- Application for restoration of appeal and waiver of imposed cost.

Analysis:
The judgment pertains to a miscellaneous application seeking the recall or modification of a previous order dated 22.03.2024, which allowed the restoration of the appellant's appeal subject to the payment of a cost of Rs. 50,000 to the PM Cares Fund. The appellant had filed Customs Appeal No. 4129 of 2012 against the Order-in-Original No. 14/2012 dated 30.08.2012, which was remanded by a Final Order dated 06.07.2017. However, subsequent developments regarding the jurisdiction of DRI Officers to issue show cause notices led to continuous adjournments, resulting in the dismissal of the appeal on 07.12.2023. The appellant sought the waiver of the imposed cost due to financial constraints resulting from the closure of their business. The Departmental Representative opposed the request, emphasizing the considerations made while imposing the cost in the previous order.

The Tribunal considered the submissions of both parties and observed that the issues raised in the current application had already been addressed in the previous order dated 22.03.2024. The appellant's conduct, including non-appearance on multiple occasions, was noted. The history of the appeal, including the waiver of pre-deposit and subsequent dismissal for non-prosecution, was reviewed. Despite the appellant's failure to pay the imposed cost within the specified time frame, the Tribunal granted an additional one-month opportunity for payment, failing which the appeal would remain dismissed. The appellant was directed to comply with the order by a specified date, failing which the appeal would be consigned to records as per the previous dismissal order dated 22.03.2024.

In conclusion, the Tribunal dismissed the prayer to waive the imposed cost of Rs. 50,000 for the restoration of the appeal. The appellant was given a final opportunity of one month to make the payment, failing which the appeal would not be restored. The miscellaneous application was disposed of with directions for compliance and further proceedings.