LAWS(DLH)-2012-4-446

NARESH KUMAR Vs. COMMISSIONER OF CUSTOMS

Decided On April 13, 2012
NARESH KUMAR Appellant
V/S
COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

(1.) CM 6520/2012 in CUSAA 10/2012, CM 6545/2012 in CUSAA 11/2012, CM 6549/2012 in CUSAA 12/2012, CM 6555/2012 in CUSAA 13/2012 -These are applications for condonation of delay of approximately 155 days in filing of the appeals (the period may vary slightly in each appeal). Ld. counsel for the respondent, who appears on advance notice states that application may be disposed of and he waives his right to file reply. The applicants had filed appeals before Customs, Excise & Service Tax Appellate Tribunal ('Tribunal' for short), New Delhi against order-in-original dated 17-3-2009. By Order dated 25-3-2011, the appeals were dismissed for non-compliance of the Stay Order dated 28-2-2011 as the applicant JMD Oils Pvt. Ltd. had failed to deposit balance amount of '3,64,386/-. We may note that the applicant JMD Oils Pvt. Ltd. had already deposited '26,67,159/- prior to the issue of show cause notice. It is stated in the application that certified copy of the Order dated 25-3-2011 was received by the applicant on 22-4-2011. The legal matters of the applicant at that time were being conducted and looked after by one Rajesh Manocha. The allegation made by the applicants is that Rajesh Manocha was also responsible for the failure to deposit '3,64,386/-, as this fact was not brought to the notice of the management. Subsequently, Rajesh Manocha left the services of the applicant JMD Oils Pvt. Ltd. and a new manager was appointed. After appointment of the new manager, the aforesaid order dated 25-3-2011 came to the knowledge and notice of the persons concerned and the management. Steps were taken and present appeals have been filed.

(2.) In view of the facts and circumstances, we allow the applications subject to payment of consolidate cost of '25,000/-, which will be paid to the Commissioner of Customs by way of a demand draft within 4 weeks. In case the said cost is not paid within 4 weeks by sending a demand draft by registered post to the Commissioner of Customs, the application will be treated as dismissed.

(3.) These appeals under Section 130 of the Customs Act, 1962 ('Act' for short) have been preferred against the order dated 25-3-2011 passed by Customs, Excise & Service Tax Appellate Tribunal, New Delhi ('Tribunal', for short). In these appeals impugned order dated 25-3-2011 has been challenged. The impugned order records that as per Registrar's report, the appellant herein had not complied with the pre-deposit order dated 1-2-2011. It further records that the appellants were not present and there was no request for adjournment. The Tribunal therefore dismissed the four appeals for non-compliance of the order for pre-deposit as per the provisions of Section 129E of the Act.