COMMISSIONER OF CUSTOMS Vs. PEARL VALLEY SILKS LTD.

JUDGEMENT

(1.) Though the matter to listed for condoning the delay, we are of the opinion that the appeal is not maintainable for the following reasons:

(2.) When the appeal of the assessee has been dismissed by the Tribunal for non-prosecution, at the instance of the appellant who was the respondent before the Tribunal can not challenge the order of dismissal, since no order is passed against the appellant herein.

(3.) Accordingly, the petition is dismissed as not maintainable.