LALJI MANJI BHUVA Vs. UNION OF INDIA

JUDGEMENT

(1.) These petitions are filed against the order passed by Customs, Excise and Gold (Control) Appellate Tribunal, West Regional Bench, Mumbai on 18 -2 -1999 and 19 -7 -1999. The Tribunal passed an order on 19 -7 -1999 dismissing the appeal on account of failure to comply with the provisions of Section 129 -E of the Customs Act, 1962 hereinafter referred to as to ("Act"). Learned Advocate for the petitioners submitted that the Tribunal ought to have allowed the applications on merits.

(2.) The Apex Court in the case of Vijay Prakash and Jawahar v. Collector of Customs (Preventive), Bombay reported in AIR 1988 SC 2010, has interpreted the provisions of Section 129 -E of the Act and pointed out that the purpose of the section is to act in terrorem to make the people comply with the provisions of law.

(3.) Learned Advocate appearing for the petitioner submitted that in view of the decision of the Bombay High Court (Aurangabad Bench) in the case of B. D. Steels & Traders v. Union of India reported in 1998 (103) ELT 218, the appeal ought not to have been dismissed. His contention is that the appeal ought to have been heard on merits, despite the fact that the amount of duty has not been paid, as directed by the Tribunal.