PICASSO OVERSEAS Vs. CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL; COMMISSIONER OF CUSTOMS (APPEALS); ASSISTANT COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This appeal is filed, under Section 130A of the Customs Act, 1962, by the assessee, challenging the dismissal of their appeal by the Tribunal for their failure to comply with an order to make a pre-deposit.

(2.) Heard Mr.S.Murugappan, learned counsel for the appellant.

(3.) By an Order in Original dated 13.5.2004, the Assistant Commissioner of Customs imposed upon the appellant the differential anti dumping duty of Rs.2,73,31,320/- holding that the goods imported under certain bills of entry are compact fluorescent lamps with choke. As against the said order, the assessee filed a first appeal before the Commissioner (Appeals). The appeal was dismissed, forcing the appellant to file a further appeal. On the application for waiver of pre-deposit condition, the Tribunal directed the appellant to make a pre-deposit of the entire anti dumping duty.