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TMI Blog2008 (8) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... ndeed paid the custom duty to the customs authorities and it only wants to establish the said factum, it cannot be rendered remedy-less - appeal to be revived after making pre-deposit 25% of penalty amount. - 9224 of 2006 (GM-RES) - - - Dated:- 25-8-2008 - Ashok B. Hinchigeri, J. REPRESENTED BY : S/Shri M.G. Varadarajan for G. Sampath, Advocate, for the Petitioner. Shri C. Shashikanth, CGSC, for the Respondent. [Order]. - The petitioner has called into question the second respondent Appellate Authority's order, dated 10th April, 2006 (Annexure-E) and for remitting the matter back to the first respondent for verification of the documents and grant fresh hearing. 2. The brief facts of the case are that the first re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot only because of the non-compliance of the pre-deposit amounts but also on merits. He submits that the obligations under the said licence may not have been performed but the petitioner has paid the customs duty to the customs authorities. If the petitioner is only given an opportunity, it would establish before the respondents the factum of payment of the customs duty. He seeks eight weeks time to submit the pre-deposit amounts minus Rs. 25,000/- (which amount has already been deposited). 4. Sri Shashikanth, the learned counsel for the respondents submits that this petition is totally misconceived. The petitioner has neither challenged the order reducing the amounts to 25% of the penalty amount nor has he challenged the validity of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. However, it is also my anxiety that if the petitioner has indeed paid the custom duty to the customs authorities and it only wants to establish the said factum, it cannot be rendered remedy-less. I therefore, dispose of this petition by reserving the liberty to the petitioner to submit the pre-deposit 25% of the penalty amounts to the Appellate Authority within two months from today and thereafter make an application before the second respondent Appellate Authority for the restoration or revival of its appeal. If no pre-deposit is made within one month from today, the impugned order passed by the second respondent Appellate Authority attains finality. 8.This petition is disposed of. No order as to costs. - - TaxTMI - TMITax - Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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