2019 (10) TMI 548

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..... s sufficient to hold that he is not interested in pursuing the matter and is rather gaining time and the benefit of avoiding penalty already impressed upon him by keeping the appeal pending. The impugned appeal dismissed for intentional non-prosecution and also for the reason that appeal otherwise has no merits issue being already settled against assessee. - Customs Appeal No. 53775 of 2018 [ .....

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..... Penalty under Section 114(a) of Customs Act, 1962 as was imposed upon the appellant by the adjudicating authorities below stands confirmed even by this Tribunal vide the final order Nos. 56122 and 56127 of 2017 dated 22.08.2017. It is finally impressed upon that due to the aforesaid reasons there remains no merits in this case. As a result, the appellant is just gaining time by seek .....

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