TMI Blog2016 (9) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... plicants have only shown their willingness to make the payment, but have not yet deposited the amounts directed vide earlier Order dated 3.1.2007, appeals are not restored. Liberty granted to them to apply for restoration only after making payment of the amount directed to be deposited under Order dated 3.1.2007.These remaining applications concerning Appeal nos. C/784/06, C/788/06, C/786/06 and C/789/06 are thus dismissed with this liberty. Since all the appeals are restored subject to above payment of cost, immediately upon producing proof of payment of cost as above, the attachment of the properties would be lifted within one week of producing the proof of payment of cost. All applications disposed off. - C/778, 784, 786, 787, 788, 789, 790, 791, 793, 794, 795/06 - M/88773-88785/16/CB - Dated:- 27-7-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri V.S. Nankani, Sr. Advocate with Shri J.H. Motwani, Advocate for appellant Shri M.K. Sarangi, Jt. Commr (AR) for respondent ORDER These applications relate to three Orders-in-Original dated 31.3.2006, 29.3.2006 and 3.4.2006 all arising out of a common investigations. Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Quality Apparels Exports P Ltd C/790/06 Order-in-Original No.CC(MKG)/07/ 2006 ADJ ACC dated 03.04.2006 Order No.S/30-35 / WZB/2207/CSTB/CI dated 03.01.2007 5,00,000/- Mr. C.D.N. Singh C/794/06 1,00,000/- Mr. Aditya Singh C/791/06 1,00,000/- Mr.Randhir Singh C/793/06 1,00,000/- Mrs.Parimala Singh C/795/06 1,00,000/- Total 9,00,000/- 2. For non-payment of the pre-deposit so directed, the appeals were dismissed by the Tribunal vide three Order all dated 10.5.2007. Thereafter, the Customs Authorities vide an Order dated 9.7.2010 passed in F. No. S/3-Misc-02, 03 04 /2006 RC/ACC attached certain movable and immovable properties owned by the applicant Mrs. Parimala Singh or her proprietorship firm M/s Quality Exporters. 2.1 Without making or even agreeing to make any pre-deposit and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicants that the amounts paid shall be considered and deposited as recovery of Arrears instead of pre-deposit if no further order issued by the Tribunal is produced within 10 days. The applicants requested to await the hearing before the Tribunal. 2.7 Under cover of a letter dated 22.2.2016, Mrs. Parimala Singh deposited ₹ 20,00,000/- vide Pay Order no. 699514 dated 22.2.2016 drawn on HDFC Bank towards pre-deposit directed vide Order dated 3.1.2007 in respect of her Appeal no. C/787/2006 against the remaining Order-in-Original dated 31.3.2006. Thus, she had deposited the amount directed vide all three orders passed on 3.1.2007 by the Tribunal. She requested vide the said letter dated 22.2.2016 that the attachment order made in respect of her immovable properties situated at Sun Mill Compound, Sun Industrial Estate, Lower Parel may be lifted so that by sale of these properties she can also make payment of the pre-deposit amount on behalf of the Company. 2.8 Another application under Rule 41 of the CESTAT Rules is preferred by the applicant Mrs. Parimala Singh to permit unconditional release of attached properties owned by her and her proprietorship firm consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants comply with the order passed on 3rd January 2007 within six weeks as stated and pay costs quantified at ₹ 50,000/- (Rs. Fifty Thousands Only) to the Commissioner of Customs (Export), the Appeals shall be restored to the file of the Tribunal for being heard on merits and in accordance with law. The failure to comply with this condition would result in automatic dismissal of Appeals, and thereafter, no restoration application or applications for extension of time shall be entertained. 4.3 Thus, in short the Hon ble High Court in the interest of justice and in the peculiar facts of the case was pleased to direct restoration of appeals against the Order-in-Original dated 29.3.2006 but directed compliance of the Order dated 3.1.2007 passed by the Tribunal and payment of cost of ₹ 50,000/- (Rs. Fifty Thousand Only) within six weeks. The said Order dated 11.8.2014 has been accepted by the Revenue. Consequently, upon making the payments as directed by the Hon ble High Court in compliance with the Order dated 3.1.2007 and cost of ₹ 50,000/- the appeals are restored and the stay of recovery under the said Order-in-Original earlier directed vide Order dated 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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