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2013 (10) TMI 123

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..... e basis of merits by affording opportunity to the petitioner. - applicant is directed to comply with the defect memo insofar as the correction of the respondent’s name should be Commissioner of Customs, Trichy. - order recalled. - C/107/1989 - Misc. Order No.42313/2013 - Dated:- 23-9-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant: Shri S. Palanikumar, Advocate For the .....

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..... to the respondents in the event of restoring the appeal for consideration and disposal on the basis of merits. He submits that the applicant is an individual and filed the appeal against imposition of penalty and confiscation of the Indian currency. 3. The learned AR on behalf of Revenue submits that the order was passed on 29.6.1993 and the restoration application about 20 years cannot be accep .....

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..... ase, which is as under:- The fact remains that even as per the submission of the learned counsel for the petitioner, the petitioner has preferred a statutory appeal before the appellate authority, viz. the Customs Excise and Gold (Control) Appellate Tribunal, South Regional Bench at Chennai in Appeal No. C/84/89, 107/89, 153 to 155/89/MAS and the said appeal was dismissed by the Tribu .....

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