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Customs - Highlights / Catch Notes

Home Highlights December 2024 Year 2024 This

The CESTAT dismissed the Restoration of Appeals filed by M/s ...


Clothing Company's Appeals Dismissed Due to Lack of Interest in Pursuing Litigation.

December 21, 2024

Case Laws     Customs     AT

The CESTAT dismissed the Restoration of Appeals filed by M/s Himachal Fashion Pvt Ltd. The appellant failed to appear for hearings despite being offered seven opportunities. The appellant waited for one year after withdrawal of the earlier advocate's Vakalatnama to appoint a new advocate. The CESTAT held that Restoration of Appeal is not a matter of right and is permitted only in exceptional cases with valid reasons, which the appellant failed to provide. The CESTAT decided the case on merits based on the Appeal Memorandum and was not required to offer more than three adjournments as per the Customs Act. The appellant's lack of interest in agitating the appeals led to the dismissal.

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