RANJIT SUNDARAMURTHY Vs. CESTAT, CHENNAI

JUDGEMENT

(1.) This appeal is filed under Sec. 130(1) of the Customs Act, 1962 challenging an order passed by the Customs, Excise and Service Tax Appellate Tribunal, refusing to entertain a statutory appeal on the ground of non -compliance with an order imposing a pre -deposit condition. Heard Mr. N. Viswanathan, learned counsel for the appellant. In view of the limited nature of the dispute raised in the appeal, we directed Mr. V. Sundareswaran, learned Senior Panel Counsel to take notice for the second respondent.

(2.) The appellant imported a Nissan GTR car, under a bill of entry dated 3 -11 -2008. It was allegedly imported for personal use. After declaring that it was a brand new car, duty was paid claiming benefit under S. No. 344(2) of Notification No. , dated 1 -3 -2002.

(3.) After the Directorate of Revenue Intelligence gathered information that the car was undervalued at the time of import, the appellant was issued with a show cause notice dated 6 -5 -2011. After the appellant submitted his reply, an Order -in -Original was passed on 15 -2 -2013, the operative portion of which requires to be extracted in view of the nature of dispute raised in this appeal. The operative portion reads as follows: