SAMRAH GOLD FACTORY LIMITED Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard Sri Arvind Srivastava learned Advocate for the appellants, Sri Amit Mahajan and Sri Gaurav Mahajan learned counsels for the respondent Revenue.

(2.) Out of the abovenoted five connected appeals, Custom Appeal No. 1 of 2022, Custom Appeal No. 2 of 2022 and Custom Appeal No. 3 of 2022 filed by M/s Deepu Jewellers Llc Dubai, Kishore Ratilal Dhakan and M/s Samrah Gold Factory Limited; respectively, are arising out of the order dtd. 29/8/2019 passed in three defective Custom Appeals filed by the aforesaid appellants, by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, whereby the appeals have been dismissed as non-maintainable being defective. The defect in three appeals was with respect to the mandatory pre-deposit in terms of Sec. 129E of the Customs Act, 1962. The order impugned records that despite adjournment granted on the request of the learned Advocates appearing for the appellants therein, nothing had been deposited towards the mandatory pre-deposit.

(3.) The challenge to the order dtd. 31/1/2022 is confined to the plea on the ground that out of the total confiscated gold which was directed to be released in favour of M/s Ajit Exports, the gold measuring 24,746.000 gms belonged to M/s Deepu Jewellers and 41315.020 gms belonged to Samrah Gold Factory Limited.